2017 (9) TMI 1551

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....Shri Rajesh Kumar, CA For the Respondent ORDER Per : M. V. Ravindran These two appeals are filed by the revenue against Orders-in-Appeal No.621-622/2013 CE dated 19.11.2013. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that respondents in this case is a 100% EoU engaged in manufacture and export of goods. The respondents had filed a refund cla....

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....rned DR heavily relied upon the judgment of the Hon'ble High Court of Madras in case of GTN Engineering (I) Ltd. He takes me through the entire case records and submits that the said judgment of the Hon'ble High Court applied in its full force, as to applicability of limitation of section 11B of Central Excise Act, 1944 to refund under rule 5 of Cenvat Credit Rules, 2004. 6. It is his submissio....

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.... the sides, I find that the judgment of Hon'ble High Court of Karnataka in the mPortal India Wireless Solutions Pvt. Ltd. in para 6 has held as under: * "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 ac....

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....n the favour of appellants therein, is an argument which will not carry the revenue s case any further. I find that though their Lordships in the case of mPortal India Wireless Solutions Pvt. Ltd., has held that export of software for the relevant period of time was not a taxable service nevertheless it was considered as a product developed and exported by the appellant. It would mean their Lordsh....