2025 (9) TMI 1276

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....D For the Appellant: (By Sri Jeevan J. Neeralgi, Advocate). For the Respondent: (By Sri P.B. Harish, Advocate For Sri Mohan Maiya G. L., Advocate). ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE K.V. ARAVIND) Heard Sri Jeevan J. Neeralgi, learned Senior Standing Counsel appearing for the appellant-Revenue, and Sri P.B. Harish, learned counsel representing Sri G.L. Mohan Maiya, learned ....

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....4. In brief, the facts of the case are that the respondent- Assessee, registered since 12.06.2008 for rendering taxable services, filed three separate claims under Notification No. 5/2006-CE dated 14.03.2006, seeking refund of unutilized CENVAT credit availed on input services utilized for the export of taxable services. Upon issuance of a show-cause notice, the refund claims came to be rejected b....

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....n the ground that payment for such services was received in convertible foreign exchange. 6. Per contra, Sri P.B. Harish, learned counsel appearing for Sri G.L. Mohan Maiya, learned counsel for the respondent- Assessee, submits that the requirement of use of service outside India is no longer a condition under Rule 3 of the Rules, inasmuch as the expression 'used outside India' came to be omitt....

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....side India came to be omitted with effect from 27.02.2010. After such omission, only two conditions remained to be satisfied under Rule 3 of the Rules, namely: (i) the recipient of the service is located outside India, and (ii) payment for the service is received in convertible foreign exchange. 9. The case of the Revenue is that, though the recipient of the service is located....