Tribunal Upholds Denial of Service Tax Refund; Appellant Fails Export Conditions Under Amended Rules.

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....The case involved a dispute u/s refund of service tax paid under Export of Services Rules, 2005. The Appellate Tribunal addressed whether the Order-in-Original exceeded the show-cause notice's scope and if the appellant met Rule 5 conditions of Cenvat Credit Rules, 2004. It was found that the order did not go beyond the notice as essential facts were lacking. The appellant failed to satisfy export conditions as services were provided from subsidiaries abroad. The Board's Circular on correlation between input and output services was discussed but deemed irrelevant due to non-export nature of services. The Tribunal upheld the denial of benefits for the period in question, citing amendments in Export of Service Rules from 27.2.2010. The appeals were rejected.....