2017 (12) TMI 830

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hat the respondent is registered as a private limited company and is a subsidiary of Analog Devices Holdings BV, Netherlands, which in turn is a subsidiary of Analog Devices International. The respondent is engaged in the business of providing taxable services viz. consulting engineering services and Business Auxiliary Services etc. The respondent is exporting taxable services and has satisfied the condition for export in terms of Rule 6A of the Service Tax Rules 1994. The said services were exported without payment of service tax and accordingly as per Rule 5 of CENVAT Credit Rules, 2004 (CCR), the respondent is eligible to claim a refund of unutilised CENVAT credit as per the procedures specified in Notification No.27/2012-CE(NT) dt. 18/0....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... extent of turn over related to the marketing and sales support services w.e.f. 01/10/2014. He further submitted that the Commissioner(Appeals) has wrongly relied on Tandus Flooring India Pvt. Ltd. [2014(33) STR 33 (AAR)] to hold that the marketing and sales support services shall be covered under Rule 3 of the Place of Provisions of Services Rules, 2012. He further submitted that the said rules are applicable prior to 01/10/2014 only. Services in relation to supply of goods were also included in the definition of intermediary services. 5. On the other hand, the learned consultant for the assessee defended the impugned order and submitted that the services rendered by the company are not in any manner connected with facilitating or arrangi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....has considered in detail all the facts and circumstances and also the Board's circular No.111/5/2009 dt. 24/02/2009. Further I also find that the Commissioner(Appeals) held that BAS is covered under Rule of Export of Service Rules, 2005 and foreign currency was received for payment of such services. The foreign company of the appellant is located in Ireland and the sole recipient of services rendered by them. Further it is on record that they locate potential customers for the products of the foreign company located abroad. Though the services are provided with respect to buyers in India, the benefit of the same accrued to the company located abroad. It is undisputed that M/s. Analog Devices India Pvt. Ltd., India and the parent company abr....