2022 (1) TMI 394

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..... ule 3[1] of the Export rules or not - clinical tests were performed on volunteers in India - credit on Catering Services when the same do not have any nexus with the output services provided by them, viz., Technical Testing and Analysis Service - rent received by them for the period July 2007 to May 2008 - HELD THAT:- The adjudication of the dispute, whether the services provided by the volunteers .....

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..... facts and circumstances of the case, was right in holding that the Technical Testing and Analysis Services have been delivered outside India & used outside India, thereby the Respondent has fulfilled all the condition under Rule 3[1] of the Export rules without looking into the material facts that the clinical tests were performed on volunteers in India? 2. Whether the CESTAT was right in holdin .....

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..... e appeal that "Also, on a similar issue, the Department has filed an appeal against the decision of CESTAT, Principal Bench, New Delhi in the case of Microsoft Corporation [I] Pvt. Ltd., V/s. Commissioner of ST, New Delhi, before the Hon'ble Supreme Court and the same is still pending [(2016) 39 STR 310]". 3. Learned counsel has also placed the copy of the order passed by the CESTAT, New Delh .....

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