TMI Blog2017 (2) TMI 569X X X X Extracts X X X X X X X X Extracts X X X X ..... ime, which was not a taxable service. However, the assessee had paid input tax on various services - Decided in favor of the assessee. - E/2653/2009 & 2145-2148/2010-EX [SM] - A/70066-70070/2017-SM[BD] - Dated:- 20-1-2017 - Mr. Anil Choudhary, Member (Judicial) Shri D.K. Deb, Assistant Commissioner (AR), for Revenue Shri Anil Tiwari, Advocate for Assessee Per: Anil Choudhary In the present appeals, details for the Revenue Appeal are as under:- SI. No. Tri. Appeal No. Order-in-Appeal No. Period Involved Amount of Refund (Rs.) 01. E/2653/2009 136/CE/APPL/NOIDA/09 Dated 29.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nature of Business Auxiliary Service and/or Business Support Services, is not entitled to refund under Rule 5 of CCR, 2004 read with Notification No.5/2006. 3. The brief facts are that the respondent assessee is 100% EOU STPI located at Noida engaged in providing IT enabled services in the nature of Business Auxiliary Services, Repair and Maintenance of software of the overseas clients, Business Support Services, Consulting Engineering Services for repair and maintenance of software including trouble shooting in operating systems, Customer care and Support Service for overseas clients and other like services. The assessee was granted 100%EOU status and was located in STPI by the Director Software Technology Park of India, Noida. All such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for the assessee have stated that the issue is no longer res integra and the same stands settled vide the Ruling of Hon ble Karnataka High Court in the case of m Portal India Wireless Solutions Private Ltd. Vs C.S.T. Bangalore 2012 (27) S.T.R. 134 (Kar.). The issue before the Hon ble High Court was whether revenue was justified in refusing to grant refund of Cenvat credit, to which the assessee was legally entitled to, on the ground that he is not registered with the Department the Hon ble High Court held that the assessee is 100% EOU and exported software at the relevant point of time, which was not a taxable service. However, the assessee had paid input tax on various services. According to the assessee they are entitled to refund of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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