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TMI Blog2018 (2) TMI 1044X X X X Extracts X X X X X X X X Extracts X X X X ..... been filed by the appellant against the common impugned order dated 2.8.2017 passed by the Commissioner (A) whereby the Commissioner (A) has disposed of four Orders-in-Original. Out of the four Orders-in-Original, these two appeals have been filed against Order-in-Original No.122-R/2016 dated 31.3.2016 and Order-in-Original No.123-R/2016 dated 31.3.2016. Vide the impugned order, the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 Submission of STPI certificate Rs.12,50,810/- Management, Maintenance or Repair Service Rs.47,832/- Management or Business Consultant's Services Rs.41,531/- ST/21647/2017 July 2014 to September 2014 Submission of STPI certificate Rs.12,96,104/- 3. Heard both the parties and perused the records. 4. Learned consultant submitted that in these two appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Business Auxiliary Service. But the STPI authorities vide their communication dated 1.11.2017 informed the appellant that SOFTEX need to be filed for software/ITES exports done through Data Communication Link and need not be filed for Business Auxiliary Service. Thereafter, the appellant again approached the Commissioner (A) for deleting the requirement of SOFTEX certificate but the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g. Semo Electricals Pvt. Ltd. vs. CCE: 2011-TIOL-965-CESTAT-Mum. Jeans Knit Pvt. Ltd. vs. CCE: 2011 (21) STR 460 (Tri.-Bang.) Castrol India Ltd. vs. CCE: 2013 (291) ELT 469 (Tri.-Ahmd.) Kijiji (India) Pvt. Ltd. vs. CCE: 2013 (32) STR 661 (Tri.-Mum.) CCE vs. MMS Maritime (India) Pvt. Ltd.: 2016 (41) sTR 869 (Tri.-Mum.) 5. On the other hand, the learned AR reiterated the findings of the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t aside the impugned order to this extent vide which he has directed the party to submit the SOFTEX duly certified by STPI authorities. With these modifications, both the appeals are allowed to the extent prayed before me and the lower authorities will quantify the refund amount after verifying the documents and thereafter, sanction the eligible amount of refund. 7. Accordingly, the appeals are d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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