2018 (6) TMI 1201

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....pellant Mr. Vinayaka Hegde, CA, M/s. Vishnu Daya & Co. For the Respondent Per : S.S GARG The present appeal has been filed by the Revenue against the impugned order dated 30.8.2017 passed by the Commissioner (A), whereby the Commissioner (A) has set aside the Order-in-Original and allowed the appeal of the assessee. 2. Briefly the facts of the present case are that the assessee is enga....

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....e the impugned order observed that the export proceeds were not realized during the first two quarters from April 2015 to September 2015 and that the export proceeds were realized only during the quarter October 2015 to December 2015. The first appellate authority also observed that the original authority did not realize that the Notification does not state that the refund claim to be filed cannot....

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....ed the cross-objection wherein they have submitted that it is not disputed that the input credits are eligible credits and the same were availed during the period from April 2015 to December 2015 and the assessee had exported the services during the period October 2015 to December 2015 and the assessee has provided all the documentary proof for export of services during the quarter October 2015 to....

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....issions, the consultant for the assessee has relied upon the decision rendered in the case of CC vs. M/s. U.P. Police reported in 2018-TIOL-1343-CESTAT-ALL. 6. After considering the submissions of both the parties and perusal of the material on record, I find that the original authority after examination of all the records has come to the conclusion that there is an export of service in the pre....