STPI Certificate not required to claim Refund under Business Auxiliary Services

Nvidia Graphics Pvt Ltd Vs The Commissioner of Service Tax (CESTAT Bangalore) Submission of certificate issued by STPI authority is not required for claiming the refund under the Business Auxiliary Services and the STPI have also clarified the same vide its communication dated 1.11.2017. Therefore, in view of this, I find that the Commissioner (A)s order is not sustainable in law and therefore, I set 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 ...