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Broadcom India Research Pvt. Ltd. Versus Commr. of S.T., Bangalore

2015 (6) TMI 1030 - CESTAT BANGALORE

Eligibility for refund of Cenvat credit - Accumulated and claimed under Notification No. 5/2006 issued under Rule 5 of Cenvat Credit Rules, 2004 - Information Technology Software Service (ITSS) not liable to tax - Held that:- it was submitted that this claim has been rejected on the belief that the claim related to the period April, 2008, but the claim actually related to the period subsequent to 16-5-2008, by which time ITSS had become liable to service tax.

Appellant not registered .....

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export invoices in respect of which refund is claimed. Ld. C.A. agrees that the appellant shall furnish the reconciliation statement showing all the export invoices relating to the particular FIRC irrespective of the period covered by the refund claims. Moreover, it was also submitted that department insisted on bankers certificate of the FIRC whereas the instructions are to the contrary. In my opinion, self-certification should be sufficient.

Cenvat credit shown in the ST-3 returns d .....

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e and its nexus and utilization of the service for rendering output service are relevant and merely because there was some mistake in the ST-3 returns, substantive right of assessee for refund cannot be rejected. In view of the above, the impugned order is set aside. - Matter remanded back - ST/384-385/2012-SM - Final Order Nos. 21303-21304/2015 - Dated:- 10-6-2015 - Shri B.S.V. Murthy, Member (T) Shri Govind Asrani, CA and R. Gurunathan, AR, for the Appellant. ORDER In both the appeals, the iss .....

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o the period subsequent to 16-5-2008, by which time ITSS had become liable to service tax. Nevertheless the issue as to whether ITSS was taxable or not is not relevant in view of the decision of the Hon ble High Court of Karnataka in the case of mPortal India Wireless Solutions Pvt. Ltd. v. Commissioner [2012 (27) S.T.R. 134 (Kar.)]. 4. The second ground is that the appellant had not taken registration till June, 2008. This ground also has been negatived. This issue has been considered by t .....

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