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TMI Blog2018 (11) TMI 753X X X X Extracts X X X X X X X X Extracts X X X X ..... oner (AR) For the Respondent ORDER Per: P. DINESHA These appeals are filed by the assessee. The appellant is engaged in rendering Information Technology Services having administrative office at Panampilly Nagar & branches at Kottayam and Kakkanad. CCS Technologies (P) Ltd. obtained Service Tax Registration No. AABCC1838QST001 in 2008. ST-3 Return was filed for the period October 2013 to March 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso imposed penalty and interest as applicable. On appeals, the appellant having not met with success, is in appeal before this forum. 2. Heard Shri. Krishnan, CA for the appellant and Shri. K.B. Nanaiah, DR for the Revenue, perused the materials on record and also gone through various decisions referred to during the course of hearing. On a perusal of the impugned order, I find that the reason f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee a sum of Rs. 4,36,985/- is accumulated Cenvat credit. The Tribunal has categorically held that even though the export of software is not a taxable service but still the assessee cannot be denied the Cenvat credit. The assessee is entitled to the refund of Cenvat credit. Similarly insofar as refund of Cenvat credit is concerned, the limitation under Section 11B does not apply for refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tained. Accordingly, it is set aside." 2.1. The above decision has been followed by the jurisdictional High Court in a latter decision reported in 2016 (43) S.T.R. 542 (Kar.) in the case of Kyocera Wireless (India) Pvt. Ltd. and also by this very Bench in 2016 (43) S.T.R. 263 (Tri.-Bang.) in the case of Movik Networks India Pvt. Ltd. and in 2016 (42) S.T.R. 79 (Tri.-Bang.) in the case of Broadcom ..... X X X X Extracts X X X X X X X X Extracts X X X X
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