2015 (3) TMI 1244

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rma, DR, for the Respondent. ORDER Appeal has been preferred against Order-in-Appeal No. 91/ST/Appeal/DLH-IV/2013, dated 8-1-2014 in terms of which the appellants' refund claim amounting to Rs. 28,76,109/- was disallowed on the ground that their case is not covered by the judgment of the Tribunal in the case of Paul Merchants v. CCE - 2013 (29) S.T.R. 256 (Tri.) as the services were performe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....erchants Ltd. (supra) and Gap International Sourcing (India) Pvt. Ltd. v. CCE [2014-TIOL-465-CESTAT-Del = 2015 (37) S.T.R. 757 (Tri.-Del.)], it was inter alia held that even providing after sale warranty service on behalf of the foreign client would be covered under the scope of export of service when the payment was received in convertible foreign exchange. 3. In the light of the aforesai....