2017 (7) TMI 1238

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....eddy, Asstt. Commissioner (AR) for Respondent JUDGEMENT Per: Ashok K. Arya The appellant is in appeal against Order-in-Appeal No. MUM-SVTAX-002-APP-357-16-17 dated 8.8.2016, whereunder refund claim of Rs. 2,90,265/- filed under Rule 5 of CENVAT Credit Rules, 2004 citing Notification No. 27/2012-CE (NT) dated 18.6.2012 has been rejected. 2. Both sides represented by learned Counsels, Sh....

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.... order. 3. After careful consideration of the facts of the case and the submissions of both sides, it appears that the appellant fulfills the conditions mentioned under Rule 6A of the Service Tax Rules, 1994 and the subject services are covered as export of eervice , when: -  (i) the appellant is a provider of service and is located in India; (ii) the recipient of service....