2017 (8) TMI 636

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....ts have filed a refund claim on 3.7.2007 for Rs. 49,78,575/- for the period 04/2006 to 03/2007 under Notification No.5/2006 dated 14.3.2006-CE (NT) for unutilized CENVAT credit of service tax paid by them on input services. The lower authority after following the principles of natural justice rejected the claim on the ground that the appellants are providing software services to their clients in Genova and Texas etc., and the said export is software which is not brought under service tax net and not covered under Rule 2(e) of CENVAT Credit Rules, 2004 since it is not an exempted service. The original authority also held that as per Explanation under Export of Service Rules, 2004 also denotes only the services exported are qualifying for the....

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....he High Court. For this submission, he relied upon the following decisions: • Repro India Ltd. Vs. UOI: 2009 (235) ELT 614 (Bom) • Dell International Services India Pvt. Ltd. Vs. Commissioner: 2010 (17) STR 540 • mPortal India Wireless Solutions Pvt L.td Vs. Commissioner: 2012 (27) STR 134 • Zenta Pvt Ltd. Vs. Commissioner: 2012 (27) STR 519 (Tribunal) • Kpit Cummins Infosystems Ltd Vs. Commissioner: 2013-TIOL-931-CESTAT-MUM. • Apotex Research Pvt. Ltd. Vs. CCE, Bangalore: 2014-TIOL-1836-CESTAT-BANG. • M/s. Cognizant Technology Solutions Vs. CCE: 2016-TIOL-1072-CESTAT-MAD • Prudential Process Management Services (I) Pvt Ltd Vs. CST: 2016 ....

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....ppellant, I find that the issue is squarely covered in favour of the appellant by various decisions cited supra. Further, I also find that in the case of KPIT Cummins Infosystems Ltd cited supra, the Division Bench of this Tribunal in para 5.6 has held as under: "5.6. The appellant mPortal India Wireless Solutions P. Ltd. was also a 100% EOU and the transaction undertaken are also identical in the sense that they relate to export of software. Therefore, the above decision is squarely application to the fats of the case before us. In any case, the object of EXIM Policy of the Government of India is to promote exports of goods and services and not export of taxes. Service tax being a destination based consumption tax, in the case of export....