2018 (4) TMI 26

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....ent advisory services and has entered into an Investment Advisory Service Agreement with Brookfield Asset Management INC at Toronto, Canada, had filed a refund claim for refund of Rs. 2,36,786/- towards accumulated cenvat credit in respect of various input services used for providing exported output services during the period April 2012 to June 2012, in terms of Rule 5 of CENVAT Credit Rules (CCR) read with Notification No.27/2012-CE(NT) dt. 18/06/2012. On scrutiny of the claim, the Deputy Commissioner, Refund Division-II, Service Tax-I vide his order rejected the entire refund claim on the grounds viz the appellant has received all the export proceeds in month of July, which is not during the claim period i.e. April-June 2012. The appellan....

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....of this, he relied upon the following decisions:- i. Cummins Research & Techno India Ltd. Vs. CCE, Pune-III [2015(38) STR 1137 (Tri. Mum.)] ii. CCE&C, Aurangabad Vs. Sidheshwar SSK Ltd. [2011(274) ELT 141 (Tri. Mum.)] 5. He further submitted that on merit also, the claim filed by the appellant was in accordance with law. He further submitted that during April to June 2012, the appellant had provided services to Brookfield Asset Management INC and raised an invoice on 30/06/2012 for an amount of USD 5,01,590. The recipient of services is located outside India and the benefit of the service accrued outside India and therefore the services rendered are qualified as export of service in terms of Export of Service Rules, 2005 and in terms of ....