2019 (5) TMI 1813

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....on issues are taken up together for disposal. 2. Briefly stated the facts of the case are that the appellant had filed quarterly refund claim s of accumulated CENVAT credit for the period April, 2015 to March, 2016 totally amounting to Rs. Printed by BoltPDF (c) NCH Software. Free for non-commercial use only. The original authority allowed the refund claim, whereas appeal filed by the Revenue against the said order, the Ld. Commissioner (Appeals) allowed Revenue's Appeal. In the second Appeal No. ST/85276/2018, the adjudicating authority rejected the refund claim, which is upheld by the Ld. Commissioner (Appeals). 3. At the outset, the Ld. Advocate Ms. Rebecca Pinto, Advocate with Surbhi Thanvi, Chartered Accountant for the appellant ....

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....able in law. She has further submitted that they had complied with Rule 3 of Place of Provisions of Service Rules, 2012 since, the location of the recipient of service is outside India and the provider of service is situated in India, therefore, the service provided is 'export service '. She has further submitted that definition of 'intermediary' as provided under the said POPS, Rules, 20 12 is not attracted in the present case, since they do not act as a broker or agent of Seaspan, Canada in providing man power services to others on behalf of them. Therefore, Rule 9(c) of Place of Provisions of Rules, 2012 is not attracted in their case. 4. Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals). 5. Heard bot....

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....spect of crew training which can be done in house as well as external seminars. 8. Arranging for all transportation (including repatriation), visa and travel arrangement including boarding and lodging through approved travel agents for the crew as and when the same may be required. 9. Performing such other functions relating to crew recruitment services as may be required from time to time. 6. There is no stipulation either under Article 2 or under any of the clauses of the agreement, whereby it could be inferred that the Printed by Bolt PDF (c) NCH Software. Free for non-commercial use only. the finding of the Ld. Commissioner (Appeals) at para 6 of the impugned order that they were supplying man power on behalf of the....