https://www.taxtmi.com/caselaws?id=367183 The Tribunal ruled in favor of the appellant, allowing the refund claim for accumulated Cenvat credit. The rejection of the claim due to non-submission of Softex Forms for service exports was deemed unjustified as the Tribunal found sufficient evidence of software service export and foreign exchange receipt through other submitted documents. The insistence on Softex Forms was held to be not legally mandated for service exports, leading to the decision to set aside the initial rejection and grant the refund under Rule 5 of Cenvat Credit Rules. en-us Mon, 27 Aug 2018 00:00:00 +0530 Mon, 17 Sep 2018 07:39:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367183 The Tribunal ruled in favor of the appellant, allowing the refund claim for accumulated Cenvat credit. The rejection of the claim due to non-submission of Softex Forms for service exports was deemed unjustified as the Tribunal found sufficient evidence of software service export and foreign exchange receipt through other submitted documents. The insistence on Softex Forms was held to be not legally mandated for service exports, leading to the decision to set aside the initial rejection and grant the refund under Rule 5 of Cenvat Credit Rules. Case-Laws Service Tax Mon, 27 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367183