2016 (3) TMI 954

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....twani, Advocate For the Respondent : Shri V. K. Kaushik, Assistant Commissioner (A.R.) ORDER PER: M.V. RAVINDRAN: This appeal is directed against the Order-in-Appeal No. PIII/RS/294/2011 dated 30.09.2011 passed by the Commissioner of Central Excise (Appeals), Pune-III. 2. Heard both sides and perused the records. 3. The issue that falls for consideration is whether the appellant ....

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....efund claim of Rs. 8,42,760/-. 3. Learned Counsel would bring to our notice the facts of the case and take us through the entire case record. It is his submission that the first appellate authority in the impugned order has erred in rejecting the refund claim of Rs. 8,42,760/-. He submits the said amount was not contested by the appellant nor the Revenue was in appeal before the first appellate....

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....uo moto set aside the order sanctioning refund of Rs. 8,42,760/-. 6. As regards the refund claim of Rs. 8,03,031/-, we find that only reason for rejecting the refund claim of this amount was that the appellant had not registered themselves with the authorities for rendering output services and that the said services was brought into tax net from 16.05.2008. In our view, as pointed out by the le....

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....ssee is a 100% export oriented unit. The export of software at the relevant point of time was not a taxable service. However, the assessee had paid input tax on various services. According to the assessee a sum of Rs. 4,36,985/- is accumulated Cenvat credit. The Tribunal has categorically held that even though the export of software is not a taxable service but still the assessee cannot be denied ....