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2013 (7) TMI 124

Head Note / Extract:
Refund of CENVAT credit - export of services - The department was of the view that the services exported by the appellant were software development and software consultancy services falling under the taxable service category of ‘Consulting Engineer' – the services exported consideration was received in convertible foreign exchange - Held that:- The assessee is a 100% export oriented unit - The export of software at earlier date was not a taxable service – the assessee had paid input tax on various services – the assessee had accumulated CENVAT credit - The assessee is entitled to the refund of the CENVAT credit under Rule 5of the CENVAT Credit Rules, 2004 - As decided in Repro India Ltd. vs. Union of India(2007 (12) TMI 209 - BOMBAY HIGH COURT) that CENVAT credit would be available on input or input services used in the manufacture and export of exempted goods.

Bar on Limitation – Held that:- Bar of limitation cannot be a ground to refuse CENVAT credit to the assessee - limitation under Section 11B not to be applied for refund of accumulated CENVAT credit. - Decision in the case of mPortal India Wireless Solutions P. Ltd. (2011 (9) TMI 450 - KARNATAKA HIGH COURT) followed.

Exempted services Rule 2(e) of the CENVAT Credit Rules, 2004 - Held that:- Information Technology Software Service' brought under the tax net for the first time in the year 2008 - not a taxable service during the period - appeal allowed in the favour of assessee.


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