2011 (9) TMI 450

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..... ation not compulsory for refund - Export of software not a taxable service still refund cannot be denied - Assessee to produce the invoice, bills, receipts to substantiate their claim.
N. KUMAR AND RAVI MALIMATH, JJ. B.G. Chidanand Urs for the Appellant. B. Pramod for the Respondent. JUDGMENT 1. The assessee has preferred this appeal challenging the order passed by the authorities including that of the Tribunal where his claim for refund has been rejected. 2. The assessee M/s. mPortal (India) Wireless Solutions Pvt. Ltd. Bangalore, is an STPI Unit engaged in development and export of Software. It is a 100% export oriented unit. It had claimed refund of accumulated Cenvat credit of ₹ 4,36,985. The period of dispute is the fina .....

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..... rn credit of service tax paid input service in the accounts. A person not registered with the department cannot claim refund under Rule 5 of the Cenvat Credit Rules. Therefore, they rejected the appeal. Aggrieved by the said order the present appeal is filed. 4. Therefore, short question that arise for consideration is, whether the authorities were justified in refusing to grant Cenvat credit to which the assessee was legally entitled to on the ground that he is not registered with the department. 5. We have heard the learned counsel for the parties. 6. The assessee is a 100 per cent export oriented unit. The export of software at the relevant point of time was not a taxable service. However, the assessee had paid input tax on various se .....

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..... pon the assessee to furnish the particulars of the taxes paid on input service. They called upon the assessee to produce the invoice, bills, receipts to substantiate their claim for their verification. The assessee would be entitled to the refund of the Cenvat credit only on his proof that he has paid input service tax. In that view of the matter, the matter is now remanded back to the adjudicating authority to decide the correctness of the claim made by the petitioner. Liberty is reserved to the assessee to produce such documents which are in his possessing to substantiate his claim. On production of such documents, the assessing authority shall process the application for refund in accordance with law and expeditiously.
Case laws, De .....

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