TaxTMI 
TaxTMI 
2011 (3) TMI 260
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....hey had satisfied the conditions specified in Rule 3 of the Export of Services Rules, 2005. The appellants are also recipient of various services on which they had reimbursed the service tax charged by the provider of the services and such services are inputs to them for providing output service. Rule 5 of the Export of Services Rules, 2005 provides for rebate of duty paid on excisable inputs and cess paid on input services used in providing taxable exported services. Accordingly, the appellants filed rebate claim of Rs. 4,84,426 and Rs. 11,40,237 for the period Aug., 05 to Nov., 05 and Dec., 05 to Jan. 06 respectively, under Notification No. 12/2005-ST, dated 19-4-2005 issued in terms of the above rule show-cause notice dated 8-8-2006 was issued proposing rejection of the refund claim on the ground that the services exported were not taxable as the appellants were registered with STPI and the service exported was "Software Engineering Service" which was exempt from payment of tax; vide the Order-in-Original dated 23-3-2007, the claim was rejected; vide Order-in-Appeal dated 23-7-2007, the lower appellate authority rejected the assessees' appeal holding that the service was mere co....
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....t Division (PSD) activities like Parts Authoring, Technical Writing etc. 5. System Support Team - Takes care of the entire support for Installation and Maintenance of Engineering Software for Design Centre operations. This group also supports in Customizing Pro-E/Team Centre Engineering Team Center Enterprise to suit Design requirements. 6. IT Support Team - The team takes care of Maintenance and support activities for the IT Infrastructure and the Network connectivity. The focus is on minimizing Network losses and enabling seamless connectivity with the enterprise. 7. Embedded Systems Team - The team provides Engineering development services for embedded electronic and electrical control systems for engine, machines and information systems. The primary Process Partners are CAT Electronics and 10G. Why CAT EDC-INDIA? CAT EDC-India, being part of Caterpillar Inc., has the unique advantage to access and maintain the restricted information, highly confidential. Team leaders have a good exposure to Caterpillar way of Engineering and adequate training on Corporate Product and Process Standards. Expertise on I-DEAS Master Series 10ml, NAS....
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....33;� Modelling and Detailing for New Design �� Tool Design and Detailing �� Creation of Service Tools - Modelling and Detailing on Pro-E �� Creation of Parts Manual from Pro-E Models �� Design and Detailing on Caterpillar SDP - Fluid line �� Design and Detailing on Caterpillar SDP - Electrical �� Pro-E/EDN Creation and EDS Upload of EDN �� RASTAR Image Creation and Upload �� EDS - Phase 1 and Phase 2 Checking and Approval �� I-MAN Phase 1 Release for WLED �� Re-Engineering and Reverse Engineering �� Top Down Design and Detailing �� Virtual product auditing �� Supporting various NPI programs for various Business Units. Analysis services: �� Linear Static Analysis �� Modal Analysis �� Contact Analysis �� Bolted and Welded Joint analysis �� Fat....
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....ty in every service offered, is of utmost importance to us. At CAT EDC-India, we have developed a 3-stage approach to Quality Assurance. Each stage uses a combination of Manual visual inspection and electronic checks. These procedures are versatile and can be modified easily based on the project need. Preparatory Stage: The Team Leader assessees the specification requirement, data adequacy and modelling and drafting practice required. This ensures creating consistent features during modelling and drawing creation and adherence to standards. In Process: Each team has at least one Quality Team Member (QTM) to ensure adherence to Specifications and Quality requirements based on the Quality Check Sheets. During the model & drawing creation, 100 per cent visual and electronic quality check is performed on every part, sub-assembly and assembly. This check is designed for compliance with the acceptance criteria and quality standards as defined in the quality specification. Pre-Delivery: Prior to delivery to customer the team ensures 100 per cent adherence to the specifications, modelling and drafting practices, as requested by the customer. ....