TMI Blog2016 (12) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... for foreign inward remittances and vide their letter dated 30.1.2012, they had specifically stated that the entire foreign inward remittance is received in convertible foreign exchange. We also were informed that there is no dispute as to the exports undertaken by the appellant. In our considered view, when there is no dispute as to the exports of the services rendered by the appellant, and no dispute as to the availment of the cenvat credit or eligibility thereof, the only reason for denying cenvat credit that the amounts are not received in convertible foreign currency seems to be irrational way of denying the legitimate refund to an assessee - reliance placed on the decision of the case of Sun-Area Real Estate Pvt Ltd Versus Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing refund of the cenvat credit that remains unutilized in the cenvat account due to non-submission of certificate of receipt of the payment in convertible foreign currency and whether various input services like service tax paid on insurance services and the service tax paid on food vouchers (meal coupons) are eligible for availing cenvat credit or otherwise. 4. On perusal of the records, we find that the lower authorities have rejected the refund claim of the appellant on the ground that they had not received the amounts towards export of the software in foreign currency but received in Indian currency. On perusal of the certificates given by appellant s bank i.e. Deutsche Bank, we find that the appellant s bank has clearly recorded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat in their own case, the Mumbai Tribunal held that such cenvat credit cannot be denied and refund has to be sanctioned. This decision is reported at 2016-TIOL-1851-CESTAT-MUM. 6. As regards the service tax credit of the service tax paid on the meal coupons, we find that the Mumbai Tribunal in the case of Affinity Express India Pvt. Ltd. vs. CCE, Pune-I - 2015 -TIOL-2441-CESTAT-MUM, has held that such credit is available and refund needs to be sanctioned if the services are exported. 7. In view of the foregoing and the factual matrix, we find that the impugned orders are unsustainable and liable to be set aside and we do so. 8. The impugned orders are set aside and the appeals are allowed. (Pronounced in Court on 13.10.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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