2018 (6) TMI 1002

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....efund claim of service tax. The show cause notice dated 3-2-2013 was issued to the appellant asking why the refund claim should not be rejected as services were not exported. The Order-in-Original was passed by the Asstt. Commissioner of Service Tax, Nashik. Appellant filed appeal before the Commissioner (Appeals) which came to be rejected, therefore appellant are before us. 2. Shri. R.G. Sheth, Ld Counsel for the appellant submits that lower authorities held that refund is not admissible on the ground that service were not exported as the same were provided in India only. He submits that services involved is of the business support service which consist of preparation of information/documents/reports in respect of assistance, financial, m....

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....ed refund cannot be rejected. He placed reliance on various judgements wherein it was held that even though the service was provided in India but the recipient of the service is located outside India, the service should be considered as export of service. These judgments are as under:- (i) Mount Kellett Management (I) Pvt. Ltd. vs. CST, Mumbai-I - 2015 (40) STR 165 (Tri.-Mumbai); (ii) AMP Capital Advisors India Pvt. Ltd. vs. CST, Mumbai-I - 2015 (40) STR 577 (Tri.-Mumbai); (iii) GAP International Sourcing (India) Pvt. Ltd. vs. CST, Delhi - 2015 (37) STR 757 (Tri.-Del.); (iv) Centrica India Offshore Pvt. Ltd. vs. CST, Delhi - 2015 (40) STR 326 (Tri.-Del.); (v) Atlas Copco (I) Ltd. vs. CCE, Pune - 2015-TIOL-864- CESTAT-MUM; (vi) Ai....

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....ainst debit note whether payment have been realised. Once the payment have been realised, it is immaterial whether document issued is a debit note or invoice. Debit note is also considered as invoice only, for the payment towards services. As regard the agreement, even though there is no agreement but if it is established that services have been exported, merely in absence of agreement export of service cannot be disputed. As per the provision for export of service under Rule 3(2)(a) of export of service Rule 2005, the only requirement to qualify services as export of service was the payment of such service is received by the service provider in convertible foreign exchange. As per this statutory provision Ld. Commissioner was not suppose t....