TaxTMI 
TaxTMI 
2014 (9) TMI 1135
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....n respect of which Interim Order No.79-152 dt. 29/08/2014 was passed. The appeals involved refund claims under Rule 5 of CENVAT Credit Rules for the period from April 2008 to June 2008, January 2009 to September 2009 and January 2010 to March 2010. 2. The appellants are engaged in the business of semiconductor design and developing software for use with semiconductor devices. The appellants maintain a design and software development facility in Bangalore that was established for the purpose of developing new semiconductor related software. The appellants have entered into an agreement dt. 28/03/2005 with Texas Instruments Inc., USA in terms of which the appellant developed semiconductor designs and related software. 3. T....
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.... registration for availing CENVAT credit has also been held to be unnecessary and further there is no requirement that the claimant should produce proof of payment of service tax by the service provider as held by the Tribunal in the Interim Order in paragraph 6.9. (v) The issue as to whether service provided in these cases can be considered as export was argued in great detail and two learned ARs vehemently submitted that in this case service has to be considered as rendered in India only and not amounting to export. It was submitted that appellants activity of conducting research and development of design and software would amount to rendering of the entire service in India and only the result is received by the foreign comp....
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....ing the vendors they also examine not only the quality of their products, but also whether they conform to child labour norms, Pollution control norms etc. as compliance with these norms is important for their Principals. They also recommend the Transporters and logistic service providers for export of the products purchased. Thus, the services being provided by the appellant to their principal are the services in relation to procurement of the goods and there is no dispute that these services are Business Auxiliary Services covered by Section 65 (105) (zzb) read with Section 65 (19) of the Finance Act, 1994. The only point of dispute is as to whether the services are taxable in India or the same are export of service outside India in terms....
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....o naive to even conceive that services of merchandising, product integrity, vendor compliance, quality assurance, fabric sourcing and logistic support etc. provided in India can even be used remotely in a territory other than where the same have been provided. It has been pleaded that if M/s GAP, U.S.A. were even to try using these services in a place other than India, it will not be physically possible. It has also been pleaded that routing if payment for a service cannot determine the place of consumption. It can be seen that the Tribunal took the view that even though the services have been performed in India, the service being business auxiliary service, the same are in respect of the business of the principal located abroad. It ....