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M/s Bitwise Solution Pvt. Ltd. Versus Commissioner of Central Excise, Pune-III

2016 (3) TMI 954 - CESTAT MUMBAI

Eligibility of refund for the period April, 2009 to September, 2009 - Service Tax paid on input services and used for providing output service which are exported under the category of “Information Technology Software Services” - Refund claim of ₹ 8,42,760/- allowed and refund claim of ₹ 8,03,031/- rejected as services were received prior to output service being notified but first appellate authority after following due process rejected the allowed claim also - Held that:- the first a .....

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reless 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 Petitioner : Shri, Jitu Motwani, Advocate For the Respondent : Shri V. K. Kaushik, Assistant Commissioner (A.R.) ORDER PER: M.V. RAVINDRAN: .....

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ategory of Information Technology Software Services . The adjudicating authority had, after following due process of law, allowed refund claim of ₹ 8,42,760/- and rejected refund claim of ₹ 8,03,031/- on the ground that services were received prior to output service being notified i.e. 16.05.2008. Aggrieved by such an order, an appeal was preferred to the first appellate authority. The first appellate authority after following due process of law, in the impugned order rejected the ap .....

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is 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 .....

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