9911796707
TMI Blog2019 (1) TMI 1967X X X X Extracts X X X X X X X X Extracts X X X X ..... were exported and that the appellant was not in a position to utilise the Cenvat credit of service tax availed on the input services - rejection of refund applications on the ground that the place of provision of service is India and as such, such services cannot be treated as export of service in terms of Rule 4 of the Place of Provision of Services Rules, 2012 read with Rule 6A(1) of the Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ur of the appellant, there are no justification to accept the findings recorded in the impugned order, in support of rejection of the appeals filed by the appellant. Appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... ices. The applications were filed on the ground that the output services were exported and that the appellant was not in a position to utilise the Cenvat credit of service tax availed on the input services. The original authority had rejected the refund applications on the ground that the place of provision of service is India and as such, such services cannot be treated as export of service in te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... findings recorded in the impugned order. 4. Heard both sides and perused the records. 5. The period in dispute in the present case is from October'2015 to March'2016. I find from the available records that for the earlier period i.e. October'2013 to September'2015, based on the same service contract entered into between the appellant and the overseas service recipient M/s Disphar International ..... X X X X Extracts X X X X X X X X Extracts X X X X
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