shell script failing when called by windows-netcat

Question

I'm using netcat on my windows machine to call xinetd on a linux machine which executes my shell script. When doing this on linux -> linux it works fine, when doing this on windows -> linux it doesn't work. I'm not sure if a CRLF could be the problem.

myscript.sh

#!/bin/sh
CMD="unknown"
CODE="unknown"

while read line;
do
  CMD=`echo ${line} | cut -d"=" -f1`
  CODE=`echo ${line} | cut -d"=" -f2`

  printf "CMD:#%s#\n" $CMD >> /tmp/xinetd.txt;
  printf "CODE:#%s#\n\n" $CODE >> /tmp/xinetd.txt

  case $CMD in
  key)
     case $CODE in
     100 | 150 | 200 | 250 | 300 | 350 | 400 | 450)
        echo $CMD $CODE
     ;;
     *)
       CMD="unknown"
     ;;
     esac
  ;;
  *)
    CMD="unknown"
  ;;
  esac
  break
done

if [ "${CMD}" == "unknown" ]
then
   echo ERROR=3
   exit 3
fi

Windows -> Linux call:

echo key=100 | ncat.exe myip myport

Debugging-File: 
----------------------------------------------------
CMD:#key#
CODE:#100#

#ODE:# (I don't know where this is coming from ... is it line 17 echo $CMD $CODE? Buf if yeah, why formatting fails and I'm getting error?)

Return: 
----------------------------------------------------
ERROR=3
close: No error

Linux -> Linux call:

echo key=100 | nc myip myport

Debugging-File:
----------------------------------------------------
CMD:#key#
CODE:#100#

Return: 
----------------------------------------------------
key=100

Any Idea?

Edit 1.1:

Okay, it seems like it is a CRLF problem. I got the tipp, that I should create a file UNIX - ANSI (file.txt) in Notepad++ with the same commadn I did one cho before (key=100), and doing

type file.txt | ncat.exe myip myport

This works fine. Now I'm trying to fix this issue on linux side ... I'm no xinetd guru but my idea was to do a

tr "\r\n" "\n"

before calling my shell-script above.

My xinetd-service:

service myservice
{
    type            = UNLISTED
    port            = myport
    socket_type     = stream
    protocol        = tcp
    wait            = no
    cps             = 100 3
    instances       = 500
    per_source      = 250
    flags           = NODELAY
    user            = myuser
    server          = myscript.sh
    server_args     = -e | /usr/bin/tr "\r\n" "\n"
    disable         = no
}

Actual same result as before:

CMD:#key#
CODE:#100#

#ODE:#

Solution: This is weird. I edited 2 lines in my shell script and added 2 lines:

  CMD=`echo $line | tr "\r\n" "\n" | cut -d = -f1`
  CODE=`echo $line | tr "\r\n" "\n" | cut -d = -f2`

  CMD=`echo $CODE | sed "s/ //g"`
  CODE=`echo $CODE | sed "s/ //g"`

My printf didn't showed me a leading space character on the $CODE. That was the problem.