AI Drafter 
TaxTMI 
TaxTMI 
2014 (12) TMI 247
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....sioner of Central Excise & Service Tax (Appeals-IV) Mumbai. Vide the impugned order, the learned lower appellate authority allowed the refund claims of the respondent, M/s. Exxon Mobile Company India Pvt. Ltd. amounting to Rs. 2,22,30,502/- for the period April 2008 to March 2009 and April 2009 to September 2009 by setting aside the order of the adjudicating authority rejecting these refunds. The learned lower appellate authority observed that the transactions undertaken by the respondent qualified to be exports under Export Service Rules, 2005 and therefore, the appellants were eligible to claim refund of the service tax paid on various input services under rule 5 of Cenvat Credit Rules, 2004. Aggrieved of the same, the Revenue is before u....
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....nd the payments were received in convertible foreign exchange, the transaction amounted to export and therefore, the respondent is rightly eligible for the refund of the input service credit and it is against this order passed by the lower appellate authority, the Revenue is before us. 3. The learned Additional Commissioner (AR) appearing for the Revenue submits that the activity of testing of samples received from abroad has been carried out by the respondent in India. Similarly, the activity of promoting the foreign entity's products is within respect to the Indian market and therefore, the services provided by the respondent have taken place in India. He also relies on the CBEC Circular No.141/10/2011 dated 13/05/2011 wherein the ....
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....espect to the second condition, there is no dispute at all inasmuch as the appellant has received the consideration for the services rendered in convertible foreign exchange, which is evidenced from the foreign inward remittance certificates issued by the banks. He also showed a few of the services where the remittance certificate and the export invoices in respect of which these remittance were made. Therefore, there is no dispute with regard to the receipt of foreign exchange for the services rendered. As regards the first issue as to whether the services provided in India and used outside India, he submits that the service provider is situated in India and the services have been undertaken in India; therefore, the first condition that se....
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....s Pvt. Ltd. Vs. CCE, Delhi-III - 2014-TIOL-687-CESTAT-DEL, a question arose whether the activity of an agent for several foreign companies in procuring supply orders for which commission was paid in foreign exchange would amount to export of service or not. This Tribunal held that these services are covered by the definition of "Business Auxiliary Service" and since the recipient of the service is situated abroad, the services rendered has to be construed as export of service and the service provided in India would be entitled for rebate of service tax under Rule 5 of the Cenvat Credit Rules, 2004. Similarly a question arose before the Hon'ble Bombay High Court in the case ofSGS India Pvt. Ltd. - 2014-TIOL-580-HC-MUM-ST wherein the appe....
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.... Simpra Agencies and by the Hon'ble Bombay High Court also in the case of SGS India Pvt. Ltd. Since the usage has to be by the service recipient who is located outside India, the condition of use of outside India is clear and therefore, the transactions clearly amount to export of service which is not liable to tax in India. We also note that the respondent herein undertakes only exports of services and is not rendering any services in India. Therefore, all the input services on which he has taken the credit is in relation to the exports made by him. Consequently the appellant would be eligible for refund of the input service tax paid under Rule 5 of the Cenvat Credit Rules, 2004. The only objection raised by the Revenue is that in resp....