TMI Blog2010 (7) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 - Dated:- 1-7-2010 - R. P. KARTHIKEYAN, HON'BLE MEMBER (TECHNICAL) Shri B.G. Chidananda Urs, Advocate, for the Appellant Shri U. Raja Ram, JDR, for the Respondent Per P. Karthikeyan The appellant M/s. mPortal (India) Wireless Solutions Pvt. Ltd., Bangalore, is a STPI Unit engaged in development and export of Software. It had claimed refund of accumulated cenvat credit of Rs. 4,36,985/-. It had received various input services in relation to development and export of software. The period of dispute is the Financial Year 2006-2007. Vide OIO No. 47/2008 dated 30.05.2008, the Assistant Commissioner, Service Tax, Division-III, Bangalore, rejected the refund claim filed by the appellant. He found that the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that in M/s. Punjab Stainless Steels Industries Vs. CCE, 2008-TIOL-1004-CESTAT-DEL , the Tribunal had held that input credit/rebate cannot be denied on the ground that the export goods are exempted. Relying on the decision of the Tribunal in Sudha Dyeing Printing Mills Pvt. Ltd. Vs. CCE [(2008 (221) ELT 107(Tri.-Ahmd.)] , it is submitted that there was no time limit provided for utilising the cenvat credit and that once the credit was utilised for payment of duty and the refund if any due, would be subject to the time limit prescribed for claim of refund. There cannot be any time limit for claiming refund of accumulated cenvat credit. This was also the ratio of the following judicial authorities:- (i) Swagat S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned order is in accordance with these provisions. This reading of the Rule by the authorities cannot be faulted. However, I find that para 6.11 of the Hand Book of Procedures of the Foreign Trade Policy 2004-2009 reads as follows. 6.11 Entitlement for supplies from the DTA (a) (b) (c) In addition, the EOU/EHTP/STP/BTP units shall be entitled to the following:- i. ii. iii. iv. v. CENVAT Credit on service tax paid. Obviously the policy of the Government is to allow STP units like the appellants Cenvat credit of duty/ service tax paid on inputs/input services. This benefit is apparently not limited by provisions of the CCR. This plea was, however, not taken by the appellant. Therefore, the appellant was entitle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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