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TMI Blog2017 (2) TMI 898X X X X Extracts X X X X X X X X Extracts X X X X ..... udhary Briefly stated, the facts of the case are that the appellant is engaged in providing support services like assistance in marketing of products in India, Customer Relationship Management, etc., to its parent company located outside India. They are registered with the Service Tax department under the category of 'Business Support Service and Business Auxiliary Service'. The appellant had availed various input services and paid Service Tax on output service. The appellant rendered the service to the parent company situated outside India and therefore is classifiable as 'Export of Service'. The appellant filed application for refund of unutilized Service Tax and Cess from time to time in terms of Rule 5 of the Cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers it to one of its branch located in India. The branch of the Mizuho Corporate Bank Limited located in India transfer the amount to the Company's account. Thus, in totality it is foreign exchange that has been explicitly received by the company and it is the bank which has converted the same into Indian currency. 5. Attention of the Bench was also drawn to Regulation 3 of Foreign Exchange Management (Manner of Receipt and Payment) Regulation, 2000, which is reproduced below:- 3. Manner of Receipt in Foreign Exchange:- (1) Every receipt in foreign exchange by an authorized dealer, whether by way of remittance from a foreign country (other than Nepal and Bhutan) or byway of reimbursement from his branch or correspondent out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tional Operations (I) Pvt.Ltd. Vs.CCE, Pune-III [2016 (12) TMI 161 CESTAT MUMBAI] 8. I find that it is well settled by various decisions as referred by the ld.Counsel that the assessee received payments in Indian Rupees on exported service through foreign Bank, who has issued FIRC (Foreign Inward Remittance Certificate). In the present case, the appellant produced the letter dated 04th October, 2013 of MIZUHO Corporate Bank Ltd., New Delhi Branch for clarification/confirmation regarding receipt of foreign exchange from Kobe Steel Ltd., Japan. It is stated in the said letter that FIRC is Foreign Inward Remittance Certificate and can be issued against inward remittance received from a foreign country in any foreign currency as well as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... FICR is Foreign Inward Remittance Certificate and can be issued against inward remittance received from a Foreign country in any foreign currency as well as Indian rupee if remittance received in manner specified by RBI under FEMA 14 notification. Now, with the clarification and RBI Notification I find that it is allowed to receive the amount of value of services in Indian rupee and it is inward remittance under FEMA 14. Thus, I find that the receipt of value of export is permitted in Indian rupees but the provision of Export of Services Rules, 2005 has clearly stipulated that Payment of such service received by service provider in Convertible Foreign Exchange. I find that statute of Export of Service Rules, 2005 has not permitted such rece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Tribunal observed that it is clear that payment received in Indian Rupees for which FIRC issued by the bank and payment is routed through foreign bank qualifies the condition of payment 'convertible foreign exchange', therefore on this ground refund cannot be rejected. 11. I find that in the present case the appellant failed to produce FIRC issued by the Bank and therefore, the case laws relied on by the appellant would not be applicable. Therefore, I do not find any force in the submission of the ld.Counsel on behalf of the appellant. In view of the above discussions, I do not find any reason to interfere with the order of the Commissioner(Appeals). Accordingly, the appeal filed by appellant is rejected. (Pron ..... X X X X Extracts X X X X X X X X Extracts X X X X
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