2025 (12) TMI 686

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 2. The appellant has proposed the following substantial questions of law :- "(i) Whether the Hon'ble CESTAT was right in reassessing the Service Tax paid by the respondent during the proceedings of examining Refund claim under Section 11B of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994? (ii) Whether in the facts and circumstances of the case, the Hon'ble CESTAT is right in deciding the issue of refund claim, instead of solely confining themselves to the core issue of correctness or otherwise of Assistant Commissioner's decision to return the refund claim with direction to submit it complete in all aspects ? (iii) Whether in the facts and circumstances of the case, the Hon'ble CESTAT....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ce payment for said services has not been received in convertible foreign exchange as stipulated in Rule 3(2)(b) of Export of Services Rules, 2005, the condition required to be fulfilled for treating as export of services had not been fulfilled. 4.1. It is the case of the appellant that on this ground the Assistant Commissioner, Service Tax, Surat-I issued order issued in the form of letter dated 30.04.2012 directing the appellant to file the refund claim duly completed in all respects. Being aggrieved by the said order, the appellant filed an appeal before the Commissioner (Appeals), Central Excise, Customs and Service Tax, Surat-I, who by impugned Order-In-Appeal dated 18.07.2013 rejected the appeal of the appellant on the ground that ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n service being outside the taxable territory of India. Admittedly the disputed transaction related to services happened outside India. The service in respect of such transaction is rendered, received and consumed outside India. The Tribunal's decision in Cox & Kings India Ltd. 2014 (35) S.T.R. 817. (supra) is applicable to the present case. The essence of taxability of service is that it should be taxed in the jurisdiction of its consumption and where is provided. Here, the service, namely "consulting engineering services, is rendered outside India and duly consumed by the recipient-M/s. Minnestoa Steel Industries, LLC, USA (Now known as Essar Steel Minnesota LLC) outside India. We find service tax liability on such service is not sust....