2018 (1) TMI 1015

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....pondent: Mr. Sanjay Jain, D.R. ORDER PER: S.K. MOHANTY Brief facts of the case are that the appellant is engaged in the manufacture of excisable goods namely, electronic milk tester falling under Chapter heading No.9027 8090 of the Central Excise Tariff Act, 1985. The appellant also provides business auxiliary service and for that purpose, is registered with the Service Tax Department. The a....

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....hin India and as such, services should not be considered as export of service, under the provisions of Rule 3 (1) (iii) of the Rules, 2005. Further, the refund claim was also denied on the ground of unjust enrichment. Feeling aggrieved with the impugned order dated 24.10.2011, the appellant has filed this appeal before the Tribunal. 2. Heard both sides and examined the case records. 3. We find t....

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....ese activities have been undertaken in India through these were provided for a person located outside India. Even assuming that the service was provided from India, it had not been used outside India, as the products of M/s. Foss Denmark were purchased by Indian buyers in India, it means that the ultimate outcome of service had been exhausted in India, export of service did not arise. Thus, both t....

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....nder Rule 3(1)(ii) ibid, is no more res-integra, in view of the co-ordinate bench decision of this Tribunal in the case of Blue Star Ltd. - 2016 (46) STR 59 (Tri.-Mum.). The Tribunal by relying on the decision in the case of Paul Merchants Ltd - 2013 (29) STR 257, has held that since the services were provided for the benefit of the overseas service receiver, irrespective of the place of performan....