Export of services for advisory work abroad supports refund eligibility, subject to documentary verification and procedural compliance.

Advisory services rendered in India to recipients outside India were treated as services used outside India and, on that basis, as export of services under the Export of Service Rules, 2005. Since the recipients were located abroad and consideration was received in convertible foreign exchange, the refund claim under Notification No. 5/2006-CE(NT) was accepted in principle. However, entitlement still depended on verification of supporting documents and compliance with the notification's procedural conditions, so the matter was remanded to the original authority for fresh decision after such verification.

---

---

Issues: Whether the appellant's advisory services rendered to foreign recipients were to be treated as services used outside India so as to qualify as export of services and thereby entitle the appellant to refund under Notification No. 5/2006-CE(NT) dated 14.3.2006.

Analysis: The refund claim was under Notification No. 5/2006-CE(NT) dated 14.3.2006, which permits refund of Cenvat credit on input services used in providing exported output services. The relevant conditions under the Export of Service Rules, 2005 were that the recipient be located outside India, the service be provided from India and used in business outside India, and payment be received in convertible foreign exchange. It was undisputed that the recipients were abroad and that payment was received in convertible foreign exchange. Applying the Tribunal's earlier decisions on similar advisory and consultancy services, the services rendered in India for foreign recipients were held to be used outside India and thus to satisfy the export condition. The only remaining controversy related to verification of supporting documents and compliance with the notification's procedural requirements.

Conclusion: The services were held to be eligible for refund under the notification, but the matter was remanded to the original authority for verification of the remaining documentary conditions and fresh decision.

---