https://www.taxtmi.com/caselaws?id=767458 CESTAT Bangalore allowed the appeal of a 100% Software EOU seeking CENVAT credit refund of Rs.14,06,03,251/-. The appellant, registered under STPI scheme, exported software services to overseas companies during April 2007-May 2008 with no domestic clearances. Initially, refund claims were rejected on grounds that output services became taxable only from 16.05.2008, making CENVAT credit inadmissible. Following HC precedent in mPortal India case, CESTAT remanded for de novo consideration. The adjudicating authority subsequently allowed the refund claims, establishing that rejection based on non-taxability of output services was unsustainable when subsequent legal actions sanctioned such claims. en-us Mon, 17 Mar 2025 00:00:00 +0530 Wed, 19 Mar 2025 06:45:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767458 CESTAT Bangalore allowed the appeal of a 100% Software EOU seeking CENVAT credit refund of Rs.14,06,03,251/-. The appellant, registered under STPI scheme, exported software services to overseas companies during April 2007-May 2008 with no domestic clearances. Initially, refund claims were rejected on grounds that output services became taxable only from 16.05.2008, making CENVAT credit inadmissible. Following HC precedent in mPortal India case, CESTAT remanded for de novo consideration. The adjudicating authority subsequently allowed the refund claims, establishing that rejection based on non-taxability of output services was unsustainable when subsequent legal actions sanctioned such claims. Case-Laws Service Tax Mon, 17 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767458