2018 (2) TMI 1956

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....e Respondent : Dr. Ezhilmathi, Joint Commissioner (AR) ORDER Per : V. PADMANABHAN, The present appeal is filed against the Order-in-Original No. 14/2008 dated 28.08.2008. The appellant is a STPI Unit working under 100% EOU scheme and carrying out software development activities for the purpose of export. For such purpose, the appellant imported various capital goods without payment of duty and ....

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.... Ezhilmathi, DR for the Revenue. Mr. Shivadass submits that all these disputed items have been used by the appellant in their STPI unit for activities towards development of software for export. He relied upon the decision of the Tribunal in the case of - (a) CC, Pune Vs. Cognizant Technology Solutions Pvt. Ltd. - 2016 (335) E.L.T 59 (Tri.Mum.) (b) CC, Bangalore V. Microsoft India (R&D) Pvt. L....