2019 (2) TMI 15

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....vocate ORDER PER: S.K. MOHANTY Revenue is in appeal against the impugned order dated 20.12.2017 passed by the Commissioner of CGST and Central Excise (Appeals-II), Mumbai. 2. Brief facts of the case are that the respondent is engaged in the business of providing "Business Support Service" and "Management or Business Consultants Service" and for that purpose, is registered with the juri....

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....ppeals) vide the impugned order dated 20.12.2017, has set aside the adjudication order and extended the benefit of refund amounting to Rs. 42,85,660/- to the respondent, holding that the services exported by the respondent are conforming to the requirement of Rule 3 of Export of Services Rules, 2005 for consideration as export and for grant of the benefit of refund provided under Rule 5 of the Rul....

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....ted service as export, the learned Commissioner (Appeals) vide the impugned order dated 20.12.2017 has held that the destination of provision of service is to be considered on the basis of the place of consumption and not on the basis of place of performance of service. Upon analysis of the factual matrix, the learned Commissioner (Appeals) has held that the services provided by the respondent is ....