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2016 (3) TMI 954 - CESTAT MUMBAI

2016 (3) TMI 954 - CESTAT MUMBAI - TMI - 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 all .....

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igh 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 Petitioner : Shri, Jitu Motwani, Advocate For the Respondent : Shri V. K. Kaushik, Assistant Commis .....

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ut service which are exported under the category 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 l .....

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efore 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 .....

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claim of this amount was that the appellant had not registered themselves with the authorities for rendering output services and that the said services was brought into tax net from 16.05.2008. In our view, as pointed out by the learned Counsel for the appellant the issue is no more res integra. It is undisputed that the appellant has exported Information Technology Software Services during the period of April, 2009 to September, 2009 and availed the CENVAT credit of the service providers for r .....

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