2015 (3) TMI 1244

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..... nger res integra and is covered in favour of the appellants by the decision of this Tribunal in the case of Simpra Agencies v. CCE [2014 (6) TMI 354 - CESTAT NEW DELHI] where following CESTAT judgments in the case of Paul Merchants Ltd., it was inter alia held that even providing after sale warranty service on behalf of the foreign client would be covered under the scope of export of service when .....

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..... that the appellants are the dealers of M/s. MHI Engine System Asia PTE Ltd., Singapore and as per the contract they provided pre-delivery technical service, delivery service, warranty service, maintenance service in respect of diesel generating sets for which they got payment in convertible foreign exchange from M/s. MSI Engine System Asia PTE Ltd. The Commissioner (Appeals) held that in this case .....

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