2023 (11) TMI 259

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....BLE MR. ANIL. G. SHAKKARWAR , MEMBER ( TECHNICAL ) Shri Mehul Jivani , Chartered Accountant for the Appellant Shri S. B. P. Sinha , Superintendent for the Respondent ORDER Above stated four appeals are taken together for decision since issue involved in all of them is same and the appellant is also the same and all are arising out of common Order-In-Appeal dated 11.03.2019. 2. Brief....

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....whatever means and, therefore, the goods were available for acting upon in India, and that the activity was covered by proviso to Rule 4 (a) of Place of Provision of Service Rules 2012 and, therefore, the activity of the Appellant was not export and, therefore, the refund of CENVAT credit was denied to the appellant. Aggrieved by the said orders, Appellant preferred appeal before the Learned Commi....

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....imilar circumstances, appellant were allowed refund of accumulated CENVAT credit. He has submitted that for the subsequent period also, they were allowed similar refunds and only during the period of present four quarters, the view was taken by original authority that "data was intangible goods made physically available". He has submitted that data is never physically available and only it is elec....

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....ed Authorized Representative has supported the impugned order. 5. I have carefully gone through the records and submissions made. The short point to be decided in the present set of appeals is whether electronically received data is physical goods or not. The original authority has held such data as physical goods and, therefore, held that place of provision of services is India. I am not able ....