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TMI Blog2015 (11) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices and rent-a-cab service, house keeping/cleaning Services, pest control etc. These input services appeared to have been used for providing output service exported. In order to zero rate the exports, Rule 5 of Cenvat Credit Rules, 2004 provides that such accumulated credit can be refunded to the exporter subject to fulfillment of the stipulated conditions. Notifications No. 5/2006-CE(N.T.) dated 14/3/2006 provides the conditions, safeguards and limitation for obtaining refund of such credit. In view of the above, the contention of the adjudicating authority that the said advisory services i.e. Banking & Other Financial Services are used in India and as such the benefit of these services is accruing in India and not outside India doe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices and appellant had failed to prove that input service in question had been used in providing output service which are exported as required under Notification NO. 5/2006-CE(N.T.). Aggrieved by the said adjudication order dated 20/8/2009, appellant filed appeals before the Commissioner(Appeals), who allowed the appeal of the appellant by setting aside the order in original. Therefore, aggrieved by the said impugned order, the Revenue filed these appeals alongwith stay application. 3. Shri. B.K. Iyer, Ld. Superintendent (A.R.) appearing on behalf of the Revenue reiterates the ground of appeals. He further submits that the respondent entered into agreement with M/s. Tiger Iron LLC Co., USA for the services such as identification advisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 05. I find that it is not under dispute that though the services of analyzing, advising, reporting etc carried out in India but the same has been provided to company located in USA therefore service recipient is in foreign country. Whatsoever services were performed by the respondent has been received by foreign company i.e. M/s. Tiger Iron LLC Co., USA. Against these services the recipient has been paid the service charges in convertible foreign exchange in terms of Export of Service Rules, 2005. The provisions of taxable services shall be treated as export of services when the following conditions are fulfilled: (i) Service provided from India and used out side India and (ii) Payment of such services is received by the service provider in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny input or input services is used in providing output service which is exported. The services so provided by the Appellants are not covered under the export of service and therefore the availability and admissibility of the Cenvat credit have not been examined. The Appellants have claimed the refund of the untilized Cenvat credit earned on account of payment of Service tax on various input services such as, support service of business of commerce, Telecommunication service, renting of immovable property, manpower recruitment sercie, management, maintenance and repair service, air travel service, management of business consultant service, courier services and rent-a-cab service, house keeping/cleaning Services, pest control etc. These input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and Telecom Services) it has been specified that they would be export if (a) they are provided in relation to business or commerce to a recipient located outside India and (b) if they are provided in relation to business or commerce to a recipient located outside India at the time when such services are provided. Further, it is clarified that for the services falling under Category III, the relevant factor is the location of service receiver and not the place of performance. In this context the phrase used outside India is to incorporated to mean that the benefit of service should accrue out side India. Thus, for the Category III services, it is possible that the export of service have taken place even when all the relevant activities tak ..... X X X X Extracts X X X X X X X X Extracts X X X X
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