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2018 (9) TMI 919 - AT - Service TaxRefund of accumulated Cenvat credit - refund rejected on the ground that the appellant failed to submit documentary evidence for export of services in the form of ‘Softex Forms’ - Rule 5 of Cenvat Credit Rules - Held that:- The refund under Rule 5 of the Cenvat Credit Rules, 2004 may be granted by the departmental authorities subject to fulfillment of the conditions and safeguards prescribed in the Notification No. 27/2012-CE (NT). The conditions and safeguards have been prescribed to ensure that the services have been duly exported and payment for the same has been received in foreign exchange. Documentary evidences as prescribed under notification are required to be submitted to satisfy the requirements. The Tribunal in the case of Mobile Iron India Software Pvt. Ltd. Vs. CCE, Hyderabad [2017 (4) TMI 228 - CESTAT HYDERABAD], 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 therefore is sufficiently evidenced from the invoices, the FIRCs and the Chartered Accountant’s certificate certifying the total turnover. Refund allowed - appeal allowed - decided in favor of appellant.
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