2016 (4) TMI 799

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....inafter referred to as "the Tribunal"), whereby the Tribunal has set aside the impugned order and has further granted consequential relief to the appellant therein. 5. As such, the facts of the case appears to be that as per the respondent, it is a STPI unit engaged in the business of providing software engineering and support services, including development of application software for accessories for commercial models, evaluation installment of software drivers, texts on mobile hand sets manufactured by KWC, USA and KWC, Japan. The respondent filed a refund claim on 9/2/2009 for the period from April 2008 to September 2008 seeking refund of unutilized CENVAT credit of Rs. 41,49,327/-. The Assistant Commissioner of Service Tax, vide orde....

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....d Mr. C. Shashikantha, learned counsel for the appellant and Mr. G. Shivadass, learned counsel for the respondent. 7. As such, learned counsel for the respondent submitted that the order passed by all the lower authorities could be bifurcated into two parts. One, regarding denial of refund on the ground of non- registration and the other, is denial of refund for not producing sufficient proof before the authority for input service and output service for which the refund claim was made. 8. On the first aspect, the denial of refund on account of non-registration by the respondent, we do not find that the Tribunal has committed any error since the issue is no more res integra and is covered by a decision of this Court in the case of mPor....

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....Whereas, Mr. Shashikantha, learned counsel for the appellant contended that if this Court is inclined to remand the matter to the original authority for consideration of each document produced by the respondent for claiming refund after verifying input service and output service, the appellant cannot have any objection. 12. Considering the facts and circumstances of the case, we find that the conclusion recorded by the original authority as well as by the first appellate authority and further by the Tribunal on the point of verification of the record of input services and output services and the relation thereto, there is no appropriate consideration. Hence, it would be just and proper to direct the original authority to verify the recor....