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2018 (8) TMI 172 - AT - Service TaxRefund of accumulated Cenvat credit - Export of output services - Rule 5 of the CCR read with the relevant N/N. 27/2012-CE(NT) dated 18.6.2012 - denial of refund on the ground that the documentary evidence for export of services has not been satisfactorily submitted - Held that:- Identical issue decided in the case of MOBILE IRON INDIA SOFTWARE PVT. LTD, HYDERABAD VERSUS THE COMMISSIONER CCE & ST, HYDERABAD-IV [2017 (4) TMI 228 - CESTAT HYDERABAD], where the grounds for rejection of refund was non-production of Softex returns from STPI authorities. The Tribunal has concluded that the insistence to furnish Softex returns from STP authorities is not as per the law laid down in the relevant field. In the present case also, the appellant has claimed to have exported Information Technology Software Service. The fact of export of such software and the receipt of the foreign exchange therefor is sufficiently evidenced from the invoices, the FIRCs and the Chartered Accountant’s certificate certifying the total turnover - rejection of refund not justified. Appeal allowed - decided in favor of appellant.
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