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TMI Blog2019 (2) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... sumption and not on the basis of place of performance of service - the services provided by the respondent is to be categorized as service falling under Rule 3(1)(iii) of the Export of Service Rules, 2005. The issue arising out of the present dispute is no more res integra in view of the decision of this Tribunal in the case of Paul Merchants Ltd. v CCE, Chandigarh [2012 (12) TMI 424 - CESTAT, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... business of providing Business Support Service and Management or Business Consultants Service and for that purpose, is registered with the jurisdictional Service Tax Department, having Service Tax Registration No. AAACW5943MST001. During the disputed period, the respondent had filed refund applications, claiming refund of service tax paid on input services, which were used / utilized for expor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... requirement of Rule 3 of Export of Services Rules, 2005 for consideration as export and for grant of the benefit of refund provided under Rule 5 of the Rules. With regard to the issue regarding nexus of input services with the output service provided by the respondent, the impugned order has upheld the adjudication order in denying the Cenvat benefit. Revenue has assailed the impugned order on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f performance of service. Upon analysis of the factual matrix, the learned Commissioner (Appeals) has held that the services provided by the respondent is to be categorized as service falling under Rule 3(1)(iii) of the Export of Service Rules, 2005. Further, I also find that the issue arising out of the present dispute is no more res integra in view of the decision of this Tribunal in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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