2014 (5) TMI 876

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....B, CA For the Respondent : Mr. Ganesh Haavanur, Additional Commissioner (AR) JUDGEMENT Both sides agree that the appeal itself can be decided since the issue lies within a narrow compass. The issue involved is eligibility of the CENVAT credit of service tax paid on certain software which was installed in the equipments and exported by the appellants. Appellant besides being engaged in exp....

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....ervice tax/tax paid on such input services and therefore the question of utilising the credit does not arise. He also submits that the amount involved in respect of trading activity is miniscule when the total volume of export of service is taken into account. He submits that there was no intention to evade or avail refund of CENVAT credit and trading activity being the minor activity of the appel....