9911796707
TMI Blog2023 (11) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... hat data is electronically received by the Appellant. The resultant product is export to United States of America and they received their remuneration in convertible foreign exchange. In view of this fact and in view of the clarification issued by the CBIC on 04.05.2018, the services involved in the present set of appeals is export of services. The appeals are allowed with a direction to the original authority to allow subject refund within a period of four weeks from passing this order. - HON'BLE MR. ANIL. G. SHAKKARWAR , MEMBER ( TECHNICAL ) Shri Mehul Jivani , Chartered Accountant for the Appellant Shri S. B. P. Sinha , Superintendent for the Respondent ORDER Above stated four appeals are taken together f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der In Appeal which is the impugned order where in it was held that CBEC circular dated 04.05.2018 was not applicable to the facts of the present case and that appellant failed to make out the case that they were into processing of the data and, therefore, place of provision of service cannot be considered to be location of the service, recipient that is holding company in United States of America. Therefore, the learned Commissioner (Appeals) rejected the Appellant s appeals. Aggrieved by the said order, appellant is before this Tribunal. 3. Learned Counsel for the Appellant has submitted that for the periods prior to the present set of refund claims under similar circumstances, appellant were allowed refund of accumulated CENVAT credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia. I am not able to appreciate the contention of original authority that intangible goods are made physically available. I note that data is electronically received by the Appellant. The resultant product is export to United States of America and they received their remuneration in convertible foreign exchange. In view of this fact and in view of the clarification issued by the CBIC on 04.05.2018, I hold that the services involved in the present set of appeals is export of services. 6. In view of my above finding, I set aside all the four impugned Orders in Appeal and allow all the four appeals with a direction to the original authority to allow subject refund within a period of four weeks from passing this order. ( Dictated and pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
