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CESTAT allowed the appeal by way of remand, concluding that the adjudication on export of services requires fresh fact-finding to determine the place of provision under the POPS Rules 2012. The Tribunal held that Rule 3 is prima facie applicable where the service recipient's location is outside India, but Rule 4(a) could apply if tangible goods were physically made available by the recipient to the service provider; the record is inconclusive on that factual predicate. Rule 6A's classification of certain services as export depends on establishing place of provision outside India and other conditions, which are undisputed. The matter is remitted to the adjudicating authority to re-examine evidence and reach a categorical conclusion on applicability of Rule 4 and export entitlement.
CESTAT allowed the appeal by way of remand, concluding that the adjudication on export of services requires fresh fact-finding to determine the place of provision under the POPS Rules 2012. The Tribunal held that Rule 3 is prima facie applicable where the service recipient's location is outside India, but Rule 4(a) could apply if tangible goods were physically made available by the recipient to the service provider; the record is inconclusive on that factual predicate. Rule 6A's classification of certain services as export depends on establishing place of provision outside India and other conditions, which are undisputed. The matter is remitted to the adjudicating authority to re-examine evidence and reach a categorical conclusion on applicability of Rule 4 and export entitlement.
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