TMI Blog2016 (3) TMI 954X X X X Extracts X X X X X X X X Extracts X X X X ..... rity. Against sanctioning of refund claim of such an amount there was no appeal from Revenue, hence the first appellate authority cannot suo moto set aside the order sanctioning refund of ₹ 8,42,760/-. As regards the refund claim of ₹ 8,03,031/-, the issue is no more res integra. By relying on the judgment of Hon'ble High Court in the case of mPortal India Wireless Solutions P. Ltd. Vs. C.S.T., Bangalore [2011 (9) TMI 450 - KARNATAKA HIGH COURT], the appellant is eligible for the refund claim. - Decided in favour of appellant with consequential relief - Appeal No. ST/56/12-Mum - Order No. A/86340/16/STB - Dated:- 17-2-2016 - SHRI M.V. RAVINDRAN, MEMBER (JUDICIAL) AND SHRI C.J. MATHEW, MEMBER (TECHNICAL) For the Petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laim of ₹ 8,42,760/-. He submits the said amount was not contested by the appellant nor the Revenue was in appeal before the first appellate authority on this issue. As regards the rejection of refund claim of ₹ 8,03,031/-, he would submit that the issue is now covered by the judgment of Hon'ble High Court of Karnataka in the case of mPortal India Wireless Solutions P. Ltd. Vs. C.S.T., Bangalore - 2012 (27) STR 134 (Kar.). He would submit that ratio of this judgment will apply in this case. 4. Learned Departmental Representative reiterates the findings of the lower authorities. 5. On consideration of the submission made by both sides, we find that the first appellate authority was in error in rejecting or setting aside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... axable service. However, the assessee had paid input tax on various services. According to the assessee a sum of ₹ 4,36,985/- is accumulated Cenvat credit. The Tribunal has categorically held that even though the export of software is not a taxable service but still the assessee cannot be denied the Cenvat credit. The assessee is entitled to the refund of Cenvat credit. Similarly insofar as refund of Cenvat credit is concerned, the limitation under Section 11B does not apply for refund a accumulated Cenvat credit. Therefore, bar of limitation cannot be a ground to refuse Cenvat credit to the assessee. 7. In view of the foregoing, in the facts and circumstances of this case, we hold that the impugned order is unsustainable and lia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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