2015 (12) TMI 951

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.... Teli, AR, for the Respondent. ORDER Appellant has submitted that refund claim for Rs. 13,44,979/- being the Service Tax paid on the input services used for providing service exported during the period from May, 2008 to September, 2008 has been rejected on the following grounds : (i)      The Agreement was with Silicon Valley Bank (SVB) whereas the service h....

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.... consideration in convertible foreign exchange and services are used by the recipient abroad and service is covered by Rule 3(ii) of Export of Services Rules, output service has to be treated as exported. In this case, I agree with the submission that recipient is located abroad, service though provided in India, has been used by the recipient abroad only. There is no contrary finding that service....

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....nt clearly shows that the agreement has been transferred in favour of the present recipient. 4. As regards nexus, even though the original authority held that there was no nexus between input services and output service, the Commissioner (Appeals) has not considered this issue and has not discussed the issue while considering the appeal filed by the assessee. Revenue has not filed any appe....