2022 (3) TMI 1258

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hort). 2. Brief facts which are relevant are that the appellant is holding the service tax registration certificate for rendering Business Auxiliary Service (BAS) and are exporting management consultancy services. They have filed various refund claims as mentioned in the table supra seeking refund of unutilised CENVAT credit paid on input services used for providing the output services exported during the impugned period under Rule 5 of the CENVAT Credit Rules 2004 read with Notification No.27/2012-CE (NT) dt. 18/06/2012. As the entire taxable services rendered by the appellant were exported outside India and the appellant did not have any domestic service tax liability, the input service credit availed by the appellant on the taxable in....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ch cases, the location of the service receiver is the criterion to consider export of service. After considering the various submissions of the appellant, the learned Commissioner (Appeals) vide his detailed order rejected all the appeals and hence the present appeals. Aggrieved by the above Orders-in-Appeal, the appellant filed appeals before this Bench and this Bench vide Final Order Nos. 22332-22337/2017 dated 28/09/2017 dismissed the appeals. The appellant filed Central Excise Appeals before the Hon'ble High Court of Karnataka against the above order of this Bench and the Hon'ble High Court vide its Order in CEA No. 22/2018 dated 27/09/2021 set aside the Final Orders of this Bench with a direction to reconsider the matter. 3. Hear....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oker, an agent or any other person, by whatever name called, who arranges or facilitates a provision of a service (hereinafter called the 'main' service) between two or more persons, but does not include a person who provides the main service on his account" Post amendment (w.e.f 01/10/2014), the definition of 'intermediary' is as under: "intermediary" means a broker, an agent or any other person, by whatever name called, who arranges or facilitates a provision of a service (hereinafter called the 'main' service) or a supply of goods, between two or more persons, but does not include a person who provides the main service or supplies the goods on his account." A bear reading of the above Rule makes it clear that 'intermediary....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of the appellant and hence, the order of Commissioner (Appeals) cannot sustain and hence, the same is set aside. 7. I find that the learned Chandigarh Bench of CESTAT in its Final Order Nos. 60959 - 60960/2021 dated 07/10/2021 in the case of Macquarie Global Services Pvt. Ltd. has analysed the scope of 'intermediary service' and held as under: "...4.6 In the decision of CESTAT in Orange Business Solutions Pvt Ltd, supra and also the Circular issued by the Board, the basic characteristics, of the intermediary has been clearly spelt out. Also in the case of JFE Steel India Pvt Ltd [2021 (44) G.S.T.L. 292 (Tri. - Chan)], same has been held stating as follows: 7.......... 'Intermediary Service' has been defined under Rule 2....