TaxTMI 
TaxTMI 
2026 (7) TMI 13
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....s EDCFE'), which in turn is a fellow subsidiary of M/s Esprit Macao. The Appellant filed the following refund claims of unutilized CENVAT Credit availed on input services used in providing taxable services under Notification No. 27/2012-CE(NT) dated 18.06.2012: S. No. Period Amount in Rs. Date of filing 1. Oct-Dec 2014 4,55,159/- 29.09.2015 2. Jan-Mar 2015 8,39,327/- 23.12.2015 Total: 12,94,486/- After following the due process, the Original Authority vide Order-in- Original dated 29.01.2016 rejected the aforesaid refund claims. Aggrieved by the said rejection, the Appellant filed an appeal before the Commissioner (Appeals), who vide the impugned Order-in- Appeal, has rejected Appellant's appeal on the ground that it does not amount to 'export of service' and it falls under the category of 'intermediary services'. Hence, the present appeal. 3. Heard both the parties and perused the material on record. 4. The learned Counsel for the Appellant submits that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts & the law and the binding judicial precedents on the identical issue. ....
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.... and/or fulfil all shipping instructions requested by EDCFE in relation to Esprit Macao; * After order for procuring goods is placed by M/s EDCFE/Esprit Macao, inspect the Goods to ensure all requirements of Esprit Macao are adhered to; * Implement shipping instructions, make logistics arrangement as received from M/s EDCFE, comply with applicable customs requirements; and * Ensure compliance with requisite India laws. 4.3 She further submits that the Appellant is solely providing support services to M/s EDCFE by way of undertaking market research and providing information on potential vendors; such services did not require the Appellant to bring M/s EDCFE's customers and the vendors together in executing binding contracts of supply of goods; thus, the Appellant is not involved in the arrangement between the vendors and M/s EDCFE or the transaction of sale between the customers of M/s EDCFE and the vendors in India. Further, she also submits that the Appellant does not have any authority to approve or conclude the contracts on behalf of M/s EDCFE and/or its customers; further, the consideration for the services is received by the Appellant on a cost pl....
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.... vs. SNQs International Socks Pvt. Ltd. - (2024) 16 Centax 413 (S.C.). 4.4.3 In the case of Chevron Philips Chemicals India Pvt. Ltd. vs. Commissioner - (2024) 15 Centax 102 (Tri.), the Tribunal has held that the sales promotion and other sales support services provided by Indian based service provider to its associated company located abroad amounts to export of services and not as intermediary services because relationship between service provider and recipient was of independent contractor-contractee and not as master agent as no service had been provided to its clients of such overseas entity in India on its behalf. The said decision of the Tribunal has been affirmed by the Hon'ble Supreme Court, titled as Commissioner vs. Chevron Philips Chemicals India Pvt. Ltd. - 2024 (388) E.L.T. 135 (S.C.). 5. On the other hand, the learned Authorized Representative for the Revenue reiterates the findings of the impugned order. 6. We have considered the submissions made by both the parties and perused the material on record as well as the decisions relied upon by the learned Counsel for the Appellant. We find that in the present case, following issues are involved which need to be....
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....time that the Goods meet the specification, quality, delivery time and other requirement of Esprit Macao. (e) Other Duties (i) Upon Instructions from EDCFE, EI shall: (1) Implement the shipping instructions necessary to facilitate the exportation of the Goods from the suppliers as specified by EDCFE; (2) comply with the applicable Customs requirements and laws in relation to the Goods; and (3) perform other tasks required for successful conclusion of business. (ii) Whenever necessary and where possible, EI shall make logistic arrangements for the Goods in accordance with the instructions of Esprit Macao and assure that all documents relative to shipment of the Goods to Esprit Macao: (1) are properly prepared; (2) adhere to the shipping instructions from EDCFE in relation to Esprit Macao; (3) comply with the governmental and other regulations of the country to which goods are to be exported; (4) are dispatched expeditiously and via safest channels; and (5) in the case of customs and commercial invoices, reflect accurately the contents of the relevant shipment and the needs of Esprit Ma....
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....506/2024 dated 04.09.2024. We find that in the instant case too, the appellants cannot be called intermediary as per the criteria laid down by the Hon'ble Punjab & Haryana High Court in the case of Genpact India Pvt Ltd. - 2023 (77) GSTL 512 (P&H). Therefore, we find that the impugned order incorrectly holds the appellants as intermediary and denies the benefit of export. Therefore, we find that the impugned order, confirming the demand holding that the appellants are an intermediary, cannot be sustained. When the impugned order does not survive on this issue, we find that it is a futile exercise to go into the elaborate submissions given by the learned Counsel for the appellants." 8.2 Similarly, in the case of SNQs International Socks Pvt. Ltd. vs. Commissioner of GST & CE, Coimbatore - (2024) 16 Centax 412 (Tri.-Mad), the Tribunal has held that the services are provided by the assessee on a principal-to-principal basis and there is no tripartite agreement between the assessee, the foreign entity and the vendors in India and thus, the services do not qualify as 'intermediary services' rather the said services qualify as 'exports'. The relevant findings of the Tribunal are repro....