2017 (12) TMI 1026

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....ccordance with rule 6(a) of Service Tax Rules, 1994 when considering the claim of a unit in a Special Economic Zone for refund of accumulated CENVAT credit of input service under rule 5 of CENVAT Credit Rules, 2004. 2. Briefly stated, the appellant, M/s Cybercom Datamatics Information Solutions Ltd, operating as a unit within SEEPZ, SEZ, Mumbai under letter of approval issued by the jurisdictional Development Commissioner for export of 'information technology software services' as authorized operation, filed claims for refund of accumulated CENVAT credit under rule 5 of the CENVAT Credit Rules, 2004 for the four quarters between October 2012 and September 2013. The original authority sanctioned a total amount of Rs. 9,43,701/- out of a t....

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....Service Tax) in Universal Services India Pvt Ltd [2016 (42) STR 585 (AAR)] and that in Godaddy India Web Services Pvt Ltd [2016-TIOL-08-ARA-ST]. 4. It must be stated at the outset that decisions of the Advance Rulings Authority are not binding on this Tribunal and nor do they constitute a valid precedent to be cited by anyone other than applicant before such authority. The Tribunal, in re Sai Life Sciences Ltd, had placed reliance on an earlier decision of the Tribunal in SGS India Pvt Ltd v. Commissioner of Service Tax, Mumbai [2011(24) STR 60 (Tri.-Mumbai)] as affirmed by the Hon'ble High Court of Bombay, to hold that the export having taken place and the proper foreign exchange having received, procedural provisions cannot be invoked ....

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.... (i) are covered under the General Agreement on Trade in Services annexed as IB to the Agreement establishing the World Trade Organisation concluded at Marrakes on the 15^th day of April, 1994; (ii) may be prescribed by the Central Government for the purposes of this Act; and (iii) earn foreign exchange; 6. Furthermore, under section 51 of Special Economic Zone Act, 2005 the provisions therein shall prevail notwithstanding anything contained in any other law. Therefore, in determining whether a unit in Special Economic Zone has performed activity amounting to exports, the provisions of Service Tax Rules, 1994 cannot be applied. Hence, there can be no doubt that the appellant has exported and, as an exporter, that service bei....