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TMI Blog2022 (3) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... ided in favour of the appellants by Tribunal for the past periods in M/S. INGERSOLL RAND TECHNOLOGIES AND SERVICES PVT. LTD. VERSUS THE COMMISSIONER OF CENTRAL EXCISE AND CENTRAL TAX BANGALORE SERVICE TAX- I [ 2019 (11) TMI 1070 - CESTAT BANGALORE] and by the Department itself in a subsequent period in the case of appellant themselves, nothing survives in the impugned order. Appeal allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed and that the appellants have not submitted requisite documents. Show-cause notice was confirmed by Orders-in-Original dated 14.8.2008 and 11.8.2008 and were confirmed by Commissioner (Appeals) vide Order-in-Appeal dated 4.9.2009 holding that activity of development of software is appropriately classified as ITSS under Section 65(19) and was not taxable during the relevant period; export invoi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service as per F.No.B43/5/97-TRU dated July 2, 1997; the software are provided by using CAD/CAM software and the conceptualised designs are exported through telecommunication channels; merely because software or computers are used in the export, the same does not fall under ITSS and that vide Circular No.62/11/2003 dated 21.8.2003 CBEC has clarified that the computer used is secondary and that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es the reason behind the amendment. He relies upon CCE vs. Emerson Innovation Centre: 2015-TIOL-887-CESTAT-MUM and CST vs. Convergys India Pvt. Ltd.: 2009 (16) STR 198 (Tri.-Del.) affirmed by the Punjab and Haryana High Court: 2010 (20) STR 166.He submits that it is not open to the department to examine the admissibility of CENVAT in case of a refund claim as held in K-Line Ship Management (India) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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