CESTAT Remands Micro Focus Software’s Service Tax Refund Case for Fresh Consideration
The Bangalore bench of CESTAT has remanded Micro Focus Software India Pvt. Ltd.’s service tax refund case back to the Commissioner (Appeals) for fresh adjudication. The tribunal found the appellate authority erroneously considered an unrelated master service agreement while rejecting the company’s cenvat credit refund claims for exported IT services. The case involves disputed classification of software development and technical support services provided to foreign affiliates. CESTAT directed authorities to examine the specific agreements relevant to these appeals, keeping all legal issues open. The ruling highlights the importance of proper documentation review in service tax refund matters involving IT exports.
M/s. Micro Focus Software India Private Limited
VERSUS
Commissioner of Central Tax