TMI Blog2018 (9) TMI 919X X X X Extracts X X X X X X X X Extracts X X X X ..... d under notification are required to be submitted to satisfy the requirements. The Tribunal in the case of Mobile Iron India Software Pvt. Ltd. Vs. CCE, Hyderabad [2017 (4) TMI 228 - CESTAT HYDERABAD], has concluded that the insistence to furnish Softex returns from STP authorities is not as per the law laid down in the relevant field - In the present case also, the appellant has claimed to have exported Information Technology Software Service. The fact of export of such software and the receipt of the foreign exchange therefore is sufficiently evidenced from the invoices, the FIRCs and the Chartered Accountant’s certificate certifying the total turnover. Refund allowed - appeal allowed - decided in favor of appellant. - Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x Forms duly certified by the Software Technology Park (India) (STPI) Authorities is a requirement in the case of off shore export of services through data communication link, as per the RBI guidelines. Aggrieved by the rejection of their refund claims under Rule 5 of Cenvat Credit Rules, 2004, the present appeal has been filed. 3. With the above background, heard Shri S. Thirumalai, learned Advocate. Revenue was represented by Shri K. Poddar. 4. The arguments advanced on behalf of the appellant is summarised below: (1) The learned Advocate submitted that the only reason given by the authorities below for rejection of the refund claim is the appellant s inability to submit the Softex Forms. He emphasized the fact that all other sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etter dated 28/12/2016 and hence the lower authorities have rightly rejected the refund claims. 6. Heard both sides at length and perused the record. 7. The refund under Rule 5 of the Cenvat Credit Rules, 2004 may be granted by the departmental authorities subject to fulfillment of the conditions and safeguards prescribed in the Notification No. 27/2012-CE (NT). The conditions and safeguards have been prescribed to ensure that the services have been duly exported and payment for the same has been received in foreign exchange. Documentary evidences as prescribed under notification are required to be submitted to satisfy the requirements. 8. In respect of the refund claims filed by the appellant for the quarter April 2016 to Septembe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of Goods Services) Regulations, 2015 is reproduced below : For the removal of doubt, it is clarified that, in respect of export of services to which none of the forms specified in these Regulations apply, the exporter may export such services without furnishing any declaration, but shall be liable to realise the amount of foreign exchange which becomes due or accrues on account of such export, and to repatriate the same to India in accordance with the provisions of the Act, and these Regulations, as also other rules and regulations made under the Act. Declaration in Form SOFTEX (i) The declaration in Form SOFTEX in respect of export of computer software and audio/video/television software shall be submitted in triplicate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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