2017 (2) TMI 1150

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....mobile handsets etc., and took credit on these services. Two refund claims were filed by the assessee for the period March 2007 and April 2007 to March 2008 and the amount involved was Rs. 4,87,439/- and Rs. 75,07,708/- respectively being the accumulated service credit due to export of services. Show cause notices dated 19.05.2008 and 23.05.2008 were issued by the Authorities since there was no nexus between input and output services, being IT and are exempt services. The Order in original was passed by the Deputy Commissioner of Service Tax rejecting the refund claims holding that the claims have been barred by limitation and the output service was not taxable prior to 16.05.2008. Another Order-in-original No.190/2008 was passed by the Dep....

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....on that in respect of export services, though there is no physical exports, the date of issue of invoice for export services, is the date of export for the purpose of relevant date (f) Whether the impugned Final Order of the Tribunal is a non-speaking one and if so, whether Tribunal is empowered to pass non-speaking orders while disposing of statutory appeals and while discharging judicial functions The Hon'ble High Court decided the matter by remanding the case back to the Tribunal for passing a detailed speaking order with the following directions. 6. Having heard the learned Counsel appearing for the parties and perusing the material on record, it is clear that the Tribunal in all its eagerness to decide the pending cases, in orde....

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....he Revenue. 3. As per the directions of the Hon'ble High Court of Karnataka, the issue is taken up for de novo decision. The appellant is a wholly owned subsidiary of Kyocera Wireless Corporation, USA, and has an office in Bangalore which is an STPI unit. It provides the services of product development, systems engineering, manufacturing engineering, IT support services, R & D Services, etc. The appellant filed two refund claims covering the period March 2007 to March 2008 total amounting to nearly Rs. 80/- lakhs. The claim was made under Rule 5 of the CENVAT Credit Rules (CCR), 2004 for refund of unused CENVAT credit on account of Export of Services. Both the refund claims have been rejected by the original adjudicating authority and the ....

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....ced by the appellants on mPortal Wireless Pvt. Ltd.: 2011 TIOL-928-HC-KAR-ST wherein a similar issue has been considered. The relevant paragraph 6 of the decision is reproduced below for better appreciation. 6. The assessee 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 the Cenvat credit. The assessee is entitled to the refund of Cenvat credit. Similarly insofar as refund of Cenvat credit is conce....