9911796707
TMI Blog2020 (3) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... were performed on persons in India, the services are performed in India. Further the appellant also has undisputedly satisfied the other conditions by receiving the service charges in convertible foreign exchange. CENVAT Credit - input services - catering services - period May 2006 to September 2009 - HELD THAT:- The issue stands settled in favour of the appellant by several precedent judgments of this Tribunal and High Courts viz. Resil Chemicals Pvt. Ltd. Vs.CCE Bangalore-I [2015 (1) TMI 948 - KARNATAKA HIGH COURT] - Credit allowed. CENVAT Credit - input services - rent paid for the premises acquired by them at Jakkur - period July 2007 to March 2009 - HELD THAT:- It is an admitted fact that such premises were taken for business pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eers with the resultant data being evaluated by experts situated abroad who analyse the data and arrive at the conclusions / outcome of the test results. Though the show-cause notice admittedly concedes that the services are delivered outside India and used outside India and payment for such services rendered are received in convertible foreign exchange; merely because the testing is done on volunteers in India, the Department seeks to demand service tax to the tune of ₹ 13,19,367/- by denying the benefit of export of services under the Export of Services Rules, 2005, on the allegation that there is no service performed partly outside India. 4. Learned counsel urges that as per the show-cause notice, the admitted facts are:- 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2010 was issued invoking extended period of limitation for the period May 2006 to September 2009. 5. We have heard the parties and perused the records and noted the written submissions submitted by the parties. 5.1. Rule 3 of the Export of Service Rules, 2005 specify the following conditions for availing the benefit of export of service:- i. Such services to be provided outside India, with condition that where such taxable service is partly performed outside India, it shall be treated as performed outside India. ii. Such services are delivered outside India and used outside India; iii. Payment for such service is received by the service provider in convertible foreign exchange. 5.2. We find that it is an admitted fact t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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