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TMI Blog2018 (3) TMI 509X X X X Extracts X X X X X X X X Extracts X X X X ..... , Singapore, and the beneficiary is RIM, Singapore, who paid the consideration for such services. The legal position by now is well settled in such situation that the services are to be considered as exported out of India - decided in favor of appellant. CENVAT credit for unregistered premises - Held that: - it is only a technical lapse - credit cannot be denied - decided in favor of appellant. Liability of interest - Held that: - the book entries made between the associate companies is one of the criteria to decide the receipt of consideration for the transaction between the associate companies. Such provision was brought in under Section 67 w.e.f 10.05.2008 - no interest liability can be accrue on the entry already made as debit or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... those input services used in such premises ineligible for credit. Third dispute is with reference to non-payment of interest on delayed payment of Service Tax with respect to book adjustments made in May, 2008 between the assessee-Appellants and RIM, Singapore. The Revenue held a view that, though the book adjustment itself was considered as receipt of taxable consideration as per the amendment carried out in Section 67 w.e.f. 10.05.2008, the entries for such adjustments available on the date of such amendment should be considered for tax liability and any delay in discharging the Service Tax, will attract interest. The original authority adjudicated all these disputes and issued the present impugned order. On all the grounds, he held again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o Indian rupee can be transferred from Singapore to assessee-Appellants in India. The transfer of consideration for export of services should all alone be done in foreign exchange only. Singapore dollar, being a convertible foreign exchange, fulfils the conditions of Rule 3 of Export of Service Rules, 2005. Alternatively, it is submitted that, even if it is considered that for the period prior to 01.03.2007 the amount received by the assessee-Appellants is in Indian rupee, the Tribunal in the case of Nipuna Services Ltd. vs CCE, Cus ST, 2009 (14) STR 706 , has held that, the amendment carried out in Rule 3(2) of Export of Service Rules, 2005 is clearly prospective and there is no condition of payment to the exporter in convertible foreig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all the period under dispute. 6. After hearing both sides and on perusal of the material available on record, we note that the assessee-Appellants have provided marketing and promotion service which is, admittedly, covered under Business Auxiliary Service (BAS). BAS is a category (iii) service for which the provision of service is determined by the location of service recipient. In the present case, admittedly, the services are provided in pursuant to the agreement between the assessee-Appellants and RIM, Singapore, and the beneficiary is RIM, Singapore, who paid the consideration for such services. The legal position by now is well settled in such situation that the services are to be considered as exported out of India. The decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ants claimed the refund under Rule 5 of the Cenvat Credit Rules, 2005 which was allowed by the Commissioner (Appeals). The Revenue has filed an appeal against the said order. From the record, we find that the said appeal of the Revenue was dismissed by the Tribunal vide Final Order No. 50837/2017 dated 09.02.2017. 10. In view of the above discussion and analysis as well as the settled legal position and also the decision of the Tribunal in the assessee-Appellants own case (supra), we hold that the impugned order is not legally sustainable. Accordingly, the same is set aside and the appeal is allowed. 11. In the result, the appeal filed by the assessee-Appellants is allowed. ( Dictated pronounced in the open court ) - - TaxT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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