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TMI Blog2017 (6) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... t services and the consideration received by the appellant is only for export of services and further the declaration from service recipient that the services have been received from PA Consulting during the disputed period - the appellants are entitled for the refund as claimed by them - appeal allowed - decided in favor of appellant. - ST/28030/2013-SM - Final Order No. 20487/2017 - Dated:- 23-3-2017 - Shri S.S Garg, Judicial Member Shri Abhirath Bhat For the Appellant Dr. Ezhil Mathi, AR For the Respondent ORDER The present appeal is directed against the impugned order dated 31.07.2013 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has dismissed the appeal of the appellant. Briefly the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cedural requirement which cannot override substantive rights like availment of cenvat credit and the appellant has also stated that the refund claim is within time. The learned Commissioner (Appeals) after considering the grounds of appeal filed by the appellant has held that the refund claim is filed within time and as far as non-registration of the premises is concerned, the learned Commissioner relied upon the decision in the case of M/s. mPortal India Wireless Solutions Pvt. Ltd. Bangalore Vs. Commissioner of Service Tax, Bangalore reported in 2012 (27) S.T.R. 134 (Kar.) wherein the Karnataka High Court has held that registration with the Department is not a pre-requisite for claiming the credit. The Commissioner (Appeals) has rejecte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er submitted that in support of his stand, appellant has also produced the certificate from the CA certifying that the nature of services rendered by the appellant is in the nature of Information Technology Software Services and the company has received payment for the same. Similarly appellant has also produced a letter on record from the service recipient who is based in U.K and they have also certified that they have received these services from PA Consulting which are exclusively used by them outside India and payments for such services were being made by them in convertible foreign exchange. The learned consultant further submitted that they have received the FIRC which has shown in their books of accounts. 4. On the other hand th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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