9911796707
TMI Blog2015 (3) TMI 1104X X X X Extracts X X X X X X X X Extracts X X X X ..... te of the fact that there is a specific provision in the Export of Services Rules providing that where a service is partly performed outside India and partly performed in India, it is considered as performed abroad. In this case, when marketing service is provided or warranty service is provided from India, the original request had gone to Sun Microsystems Singapore and or the appellant would have received the request as an agent to Sun Microsystems, Singapore and therefore it has to be held as partly performed in India and partly performed outside India. Therefore it has to be observed that appellant has rendered export of service. - Decided in favour fo assessee. - ST/523/2011-SM - Final Order No. 20900 / 2015 - Dated:- 27-3-2015 - S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant are entirely meant for M/s. GAP, U.S.A. and the service in question, - business auxiliary service, covered by Rule 3(1)(iii) of the Export of Service Rules, 2005 have obviously been used by M/s. GAP, U.S.A. in relation to their business located abroad. Therefore these services have to be treated as delivered outside India and used outside India and since payment for the service has been received in convertible foreign exchange, the same would have to be treated as exported out of India. The impugned order passed by the commission is an absurd order contrary to the provisions of Export of Service Rules, 2005. In this case also, as a result of providing of marketing and warranty support, the benefit of intermediate sales and b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utilised the accumulated CENVAT credit. The learned counsel submitted that no doubt appellant had paid service tax in cash as observed by lower authorities but she submits that the relevant ST-3 returns would show that the entire amount of service tax was paid by them as a recipient of service which in accordance with law is required to be paid in cash only. Further she also submits that this was not the ground taken in the show-cause notice. In any case, in my opinion, if the requirement of law is that service tax has to be paid in cash, naturally the CENVAT credit available cannot be used. Rejection of the claim on this ground cannot be sustained. 5. In the result the appeal is allowed with consequential relief, if any, to the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
