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TMI Blog2018 (12) TMI 1242X X X X Extracts X X X X X X X X Extracts X X X X ..... olved is that whether refund claim filed by the assessee under Rule 5 of Cenvat Credit Rules, 2004 read with Notification No. 27/2012 dated 18.06.2012 is admissible or not? 3. The brief facts of the case are that the assessee is registered with the Service Tax Department under the category of business Auxiliary Services. The assessee filed refund claims under Rule 5 of the Cenvat Credit Rules, 2004 read with Notification No. 27/2012 dated 18.06.2012 lying unutilized Cenvat credit availed on input services used for providing taxable services under the category of Business Auxiliary Services in respect of Export of Services. In some cases refund claims were sanctioned and in some cases, the refund claims were denied, therefore, both sides are in appeal. 4. The Ld. Counsel for the assessee submits that for the another period in their own case, this Tribunal has already allowed the refund claim by vide Final Order No. 60151/2018 dated 27.02.2018, therefore, the impugned orders rejecting the refund claims are to be set aside and refunds be sanctioned. 5. Heard the parties. 6. Considering the fact that on the identical issue in the assessee s own case for the another period, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Provision of Services Rules, 2012 is also placed on record. For better appreciation, the same is also reproduced below:- 9. The place of provision of following services shall be the location of the service provider (a) Services provided by a banking company, or a financial institution, or a non- banking financial company, to account holders; (b) Online information and database access or retrieval services; (c) Intermediary services. 10. As per Rule 2(f) of the Rules Intermediary means a broker, an agent or any other person, by whatever name called, who arranges or facilitates a provision of a service (hereinafter called the main service) or a supply of goods, between two or more persons, but does not include a person who provides the main service or supplies the goods on his account. 11. On going through the agreement placed before us, the appellants are themselves engaged in providing of services to their client and the facilitating their clients for providing those services by third party. In that circumstance, it is to be seen whether the provider of services is covered as intermediary or not. We have gone through the impugned order also. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice. 11. Applicant proposes to provide support services in relation to marketing, branding, offline marketing, oversight of quality of third party customer care centre and payment processing, on principal to principal basis. These services are proposed to be provided with the sole intention of promoting the brand GoDaddy US in India and thus augmenting its business in India. Therefore, these services proposed to be provided by the applicant, would support the business interests of GoDaddy US in India. 12. It has been submitted by the applicant that services to be provided by the applicant are not peculiar only in applicant s case but are provided by various Indian entities to their overseas customers in India as a single package. Further, supporting the business of GoDaddy US in India is the main service and processing payments and oversight of services of third party Call Centers are ancillary and incidental to the provision of main service, i.e., business support service. Further, applicant would provide said services as a package and the payment for the entire package would be a consolidated lump sum payment. Applicant submits that in view of all these ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is clear that M/s. LBF is providing intermediary services and are not eligible to claim refund of unutilized Cenvat credit. The respondent had submitted that LBF India is basically a call centre which provides services to its parent company i.e. LBF Travel company Inc. The parent company M/s.LBF Travel Inc. Is a leading travel company having its head office in USA and engaged in selling domestic international air tickets to its customer in USA. Further the services provided by LBF are services in an integral manner to assist LBF Travel Inc. To increase its sales and reservations, carry on its operations efficiently and serve its customers, which are as under: Call centre service: (i) Attending Calls; (ii) Processing Reservations; (iii) Processing Payments. Thus in LBF is not falling under the definition of intermediary and shall not fall under Rule of the Place of Provisions Rules, 2012. In order to support their contentions, they relied upon the illustrations given on pave NO.69 under paragraph .5.9.6 of the Taxation of Services: An Education Guide issued by Central Board of Excise Customs. Relevant portion is extracted as under: Similarly, persons suc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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