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TMI Blog2015 (5) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... ved in convertible foreign exchange, it would satisfy the definition of export and therefore, in the absence of any dispute relating to the situs of the service recipient and the receipt of consideration in convertible foreign exchange, the contention of the respondent that the transaction is one of exports has to be upheld. Therefore, the lower appellate authority is right in holding that the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n-Appeal No.192 to 195/BPS/MUM/2013 dated 22/05/2013 passed by Commissioner of Central, Excise Service Tax (Appeals), Mumbai-IV. The early hearing application also relate to these appeals. The respondent has filed cross objections 2. Vide the impugned order, the learned lower appellate authority has set aside the orders of the adjudicating authority and allowed the refund of service tax amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (AR) appearing for the revenue reiterates the ground urged in the appeal memorandum and prays for setting aside the impugned order. 4. The learned CA appearing for the respondent submits that the appellant is a different legal entity from the service recipient, who is situated abroad. It is the situs of the service recipient which determines where the service has been rendered. Furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e contention of the respondent that the transaction is one of exports has to be upheld. Therefore, the lower appellate authority is right in holding that the appellant had, in fact, exported the services and therefore, eligible for the service tax credit paid on the input services. There is also no dispute about the refund being time barred. In the absence of any such reasons, there is no infirmit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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