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TMI Blog2014 (9) TMI 1135X X X X Extracts X X X X X X X X Extracts X X X X ..... orders are set aside and the matters are remanded to the original adjudicating authority to consider the refund claims - appeal allowed by way of remand. - ST/1380/2010-DB, ST/1229/2012-DB, ST/204/2012-DB, ST/205/2012-DB, ST/2478/2012-DB - Final Order No.21794-21798 / 2014 - Dated:- 26-9-2014 - Shri B.S.V.Murthy And SHRI S.K. Mohanty, JJ. Srhi G. Shivadass, V. Lakshmikumaran And V. Sridharan For the Appellant Shri Ganesh Haavanur, Shri R. Gurunathan, Shri N. Jagdish, For the Respondent Order: B.S.V.Murthy In all the appeals, issue involved is common and therefore all of them are taken up together for a decision. These appeals were part of the appeals which were considered in respect of which Interim Order No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on has taken place prior to 16/05/2008 , paragraph 6.14 of the decision of this Tribunal covers the issue. (ii) As regards nexus, the appellants provided the details. Nevertheless, we have already indicated guidelines for determination of nexus and it is better to leave it to the original authority to consider the issue of nexus in accordance with the decision in the Interim Order while considering the refund claim. (iii) As regards defects in documents, issue was considered in the Interim Order Paragraph 6.11 and guidelines were given and therefore the documents may be considered in accordance with the guidelines given therein. (iv) The requirement of registration for availing CENVAT credit has also been held to be unnecessary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia) Pvt. Ltd. Vs. CST, Delhi [2014-TIOL-465-CESTAT-DEL] which is subsequent to the decision in the case of Microsoft Corporation. He relied upon paragraph 6 of the decision which is reproduced below for better appreciation:- 6. The service provided by the appellant to M/s GAP, U.S.A., is in relation to procurement of goods from India. For this purpose, the appellant conduct the survey of the manufacturers of various products required by M/s GAP, U.S.A., and recommend the vendors who can supply the goods of the desired quality. They also conduct inspection of the export consignments and issue inspection certificates. In selecting the vendors they also examine not only the quality of their products, but also whether they conform to child ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. There is no dispute that the payment for these services has been received in convertible foreign exchange and the payment has been made by M/s GAP, U.S.A. located abroad, not having any establishment or branch in India. The departments contention, however, is that the conditions of delivery outside India and use outside India are not satisfied, as the services have been performed in India and the same are not capable of being used in territory other than the place where the same have been provided. According to the department most of the time, the provision and use of the services is happening simultaneously and it would be to naive to even conceive that services of merchandising, product integrity, vendor compliance, quality assurance, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he refund claims have to be considered in the light of the Interim Order and also verification of documents will have to be done in line with the observations in the Interim Order. Therefore the impugned orders are set aside and the matters are remanded to the original adjudicating authority to consider the refund claims in accordance with the directions in the Interim Order passed by this Tribunal. Needless to say that if any part of the claim is proposed to be rejected, the appellants should be given an opportunity to present their case and this would include the question of interest also. It is made clear that the remand is mainly to determine the nexus and the defects in the documents. The learned counsel also made a request that a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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