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TMI Blog2017 (4) TMI 1047X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices which are exported - Held that: - there is no dispute to the fact that the respondents herein have exported the services to a recipient situated abroad and for rendering such services, they had engaged the service providers who have discharged service tax liability, of which cenvat credit has been availed - following the decision of the Tribunal in the case of AMP Capital Advisors India Pvt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pears for respondent Warburg Pincus India Pvt. Ltd., while Arisaig Partners (India) Pvt. Ltd. is unrepresented. Shri M.P. Damle, Assistant Commissioner, appears for the Revenue. 5. The issue involved in all these appeals is regarding refund of cenvat credit of service tax on input services which are used for providing output services which are exported. 6. The first appellate authority has held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that usage of the services rendered by them are out of India. The Bench asked the learned DR whether any show cause notice was issued to the respondents on this account, to which his answer was in negative. In my considered view, when there is no show cause notice issued on a specific ground as sought to be taken by the DR, belated indulgence of the Tribunal for raising altogether a new ground of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Advisors (I) P. Ltd. 2015 (40) STR 543. It is his submission that since identical issue has been already decided by the Tribunal in favour of the assessee, these appeals be rejected. 11. In rejoinder, learned departmental representative submits that the Revenue is in appeal against all these cases and the appeals are still pending in higher courts. 12. On consideration of the submissions made ..... X X X X Extracts X X X X X X X X Extracts X X X X
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