2016 (12) TMI 439

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es in the following factual background. 2. The appellant is engaged inter alia in the business of supply of goods and rendering of services. For the purpose of this appeal what is relevant is the rendering of marketing support and project management services to group company i.e. Rolls Royce Marine AS, Norway. Considering that these services were exported, the Appellant applied for rebate of the service tax for the period April 2008 to January 2009 of Rs. 6,78,012/- under Rule 5 of Export of Services Rules, 2005 read with Notification No. 11/2005-ST dated 19.04.2005. The Appellant was served with a notice dated 21.07.2009 and thereafter the Order-In-Original dated 31.08.2010 was passed by the Assistant Commissioner rejecting the rebate c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent (I) Pvt. Ltd. v. CST 2015 (40) STR 165 (T) > Sun-Area Real Estate Pvt. Ltd. v. CST 2015 (39) STR 897 (T). 4. We have heard Shri Tarun Jain, learned advocate for the Appellant as well as Shri Ranjan Khanna, Ld. Departmental Representative for the Revenue. 5. The Rebate claims filed under Rule 5 of the Export of Services Rules, 2005 read with Notification No. 11/2005-ST dated 19.4.2005 stand rejected by the authorities below. The reason for such rejection is that the considerations for the services rendered by the Appellant to the foreign company have not been received in convertible foreign exchange. We find from the records that the Foreign Inward Remittance Certificates (FIRCs) have been issued by the appellant s banks. ....