TMI Blog2011 (3) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... they are taken up for hearing together and disposed of by this common order. 2. The brief facts of the case are that the appellant-company is an Export Oriented Unit (EOU) registered with the Software Technology Park India, Chennai (STPI) and is engaged in providing Engineering Design Services involving engineering design, modelling, detailing, analysing etc., for customers located outside India. The appellant-company applied for ST registration which was granted under the category of consulting engineer in Sept., 05 and returns were being filed regularly classifying the service as Consulting Engineering Service . The appellants exported services as they had satisfied the conditions specified in Rule 3 of the Export of Services Rules, 2005. The appellants are also recipient of various services on which they had reimbursed the service tax charged by the provider of the services and such services are inputs to them for providing output service. Rule 5 of the Export of Services Rules, 2005 provides for rebate of duty paid on excisable inputs and cess paid on input services used in providing taxable exported services. Accordingly, the appellants filed rebate claim of Rs. 4,84, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deliverables with appropriate pace at low cost to all our Process partners. 3. Releasing Team - This Team supports all the EDS releasing and approval activities for TTTD and DPP - Lafayette Griffin, from India. The focus on the 2 Teams will be to enhance their capabilities to be able to provide the EDS approval and releasing services for the other Business Units. 4. Technical Publications Team - This team supports Parts and Service Information Division (PSID) by providing illustrations for Parts Manual for Worldwide Caterpillar products. In addition, the team will develop capabilities for other Product Support Division (PSD) activities like Parts Authoring, Technical Writing etc. 5. System Support Team - Takes care of the entire support for Installation and Maintenance of Engineering Software for Design Centre operations. This group also supports in Customizing Pro-E/Team Centre Engineering Team Center Enterprise to suit Design requirements. 6. IT Support Team - The team takes care of Maintenance and support activities for the IT Infrastructure and the Network connectivity. The focus is on minimizing Network losses and enabling seamless connectivity with the enter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ious Engineering Services offered by us are discussed below: Design, Modelling, Detailing and Releasing: �� Conversion of CAPT/Manual Drawings to Pro-E �� Engineering Maintenance for Engineering Changes on Pro-E Drawings �� Detailing of Pro-E Models with EDN Data Entry �� Detailing of Group Drawing with Background Geometry �� Modelling and Detailing of Supplier Parts �� Modelling and Detailing for New Design �� Tool Design and Detailing �� Creation of Service Tools - Modelling and Detailing on Pro-E �� Creation of Parts Manual from Pro-E Models �� Design and Detailing on Caterpillar SDP - Fluid line �� Design and Detailing on Caterpillar SDP - Electrical �� Pro-E/EDN Creation and EDS Upload of EDN �� RASTAR Image Creation and Upload �� EDS - Phase 1 and Phase 2 Checking and Approval �� I-MAN Phase 1 Release for WLED �� Re-Engineering and Reverse Engineering �� Top Down Design and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion procedures. Process partners are notified on the status of the projects through weekly reports by the respective Team Leaders. Quality Control : Embedding Quality in every service offered, is of utmost importance to us. At CAT EDC-India, we have developed a 3-stage approach to Quality Assurance. Each stage uses a combination of Manual visual inspection and electronic checks. These procedures are versatile and can be modified easily based on the project need. Preparatory Stage: The Team Leader assessees the specification requirement, data adequacy and modelling and drafting practice required. This ensures creating consistent features during modelling and drawing creation and adherence to standards. In Process: Each team has at least one Quality Team Member (QTM) to ensure adherence to Specifications and Quality requirements based on the Quality Check Sheets. During the model drawing creation, 100 per cent visual and electronic quality check is performed on every part, sub-assembly and assembly. This check is designed for compliance with the acceptance criteria and quality standards as defined in the quality specification. Pre-Delivery: Prior to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dia that the service rendered by them is not software Engineering Service and although these opinions were not placed before the Commissioner who passed the impugned order dated 23-7-2007, they were produced prior to the passing of the subsequent impugned orders, but not considered. 5. In the light of the above discussion, we hold that the service rendered by the assessees is Consulting Engineer s Service and consequently their claims for refund are admissible and, therefore, answer the impugned issue relating to claim under Rule 5 of Export of Services Rules, 2005 read with Notification 12/2005-ST, in favour of the assessees. 6. The other issues arising for determination in these cases are: (i) Whether the rebate is eligible when the declaration is not complete. (ii) Whether the input services has been provided at Engineering Design Centre at Taramani or at their factory at Tiruvallur. (iii) Whether rebate on input services which are not directly used in the output services can be sanctioned. (iv) Whether input service charges on telephone and bandwidth charges which appears to be provided at Tiruvallur factory can be sanctioned. (v) Whether the cond ..... X X X X Extracts X X X X X X X X Extracts X X X X
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