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TMI Blog2024 (12) TMI 1302X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court in the case of MPORTAL INDIA WIRELESS SOLUTIONS (P.) LTD. VERSUS COMMISSIONER OF SERVICE TAX [ 2011 (9) TMI 450 - KARNATAKA HIGH COURT] which has been consistently followed by the Tribunal in a series of cases. Recently, this Tribunal in the case of M/S. CJK KNOWLEDGEWORKS GLOBAL INDIA PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, BANGALORE [ 2024 (11) TMI 55 - CESTAT BANGALORE] observed that ' The assessee is a 100% 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 services. According to the assessee a sum of Rs. 4,36,985/- is accumulated Cenvat credit. The Tribunal has categorically held that even thou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ggrieved by the same, they filed appeal before the learned Commissioner (A), who rejected the same. Hence, the present appeal. 3. At the outset, the learned advocate Shri Prasad Paranjape for the appellant submits that the classification proposed by the Revenue was under Business Support Service, however, the fact remained that the services which they exported were Information Technology Enabled Service albeit they are eligible to claim cash refund of accumulated cenvat credit under Rule 5 of CCR, 2004. He submits that the services rendered by them is in the nature of Information Technology Enabled Service and not Information Technology Software Service as alleged in the show-cause notice and upheld by the learned Commissioner (Appeals). In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s typesetting, composition, artwork, proof reading, project management, XML conversions, multimedia services and page designing, proof reading etc., to overseas clients. They availed CENVAT credit on various input services which are not disputed for ineligible service. On export of these services, they claimed cash refund of accumulated credit under Rule 5 of CCR, 2004. The lower authorities had rejected their refund claims solely on the ground that these services provided by the appellant are in the nature of Business Auxiliary Service particularly printing and hence, being an exempted service under Notification No.14/2004-ST dated 10.09.2004, hence not admissible. The claim of the appellant on the other hand is that even though they are r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of mPortal India Wireless Solutions (supra) is subsequently applicable to the facts of the present case, the Appellant being an 100% EOU. Their Lordships observed as : 6. The assessee is a 100% 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 services. According to the 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 do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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