9911796707
TMI Blog2015 (12) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri S. Teli, Dy. Commissioner (AR), for the Respondent. ORDER The appellant is a 100% EOU, is registered with the Service Tax under the category of 'Business Auxiliary Services'. They filed refund claim under Notification No. 5/2006-C.E. (N.T.), dated 14-3-2006 in respect of unutilized Cenvat credit balance for the period from October, 2007 to March, 2008 for an amount of Rs. 1,92,71,780/-. Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the services provided by the appellant to their only customer are provided from India. However, the Commissioner (A) has not recorded any observation on this issue. His conclusions are available in paragraph 5 of the impugned order which is reproduced for better appreciation. "5. Further, I find from the impugned order that the appellant has established a Global Technical Support Centre (G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agreement. The appellants have produced some sample invoices and from one of the invoices, we clearly find that the invoice not only shows that appellant had billed for product support service fee but had also mentioned the agreement dated 1st July, 2002 in the invoice also. In spite of this, it is not known how the learned Commissioner (A) has come to the conclusion that "territory shall mean th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or products which are generally made available to end-users in the territory and shall include requests for support originating from within the territory. Products support services shall include phone, e-mail, web based and onsite support for all MSFT products. It cannot be said that services have been used in India. We find that appeal has been rejected on the grounds that are not sustainable and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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