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TMI Blog2024 (6) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant fall under the category of Business Support Service and not Business Auxiliary Service . The issue pertaining to the previous period was considered by this Tribunal in appellant s own case, AMD India Pvt., Ltd., Vs. CST [ 2015 (3) TMI 346 - CESTAT BANGALORE] , Bangalore and allowed the appeal. The Learned Authorised Representative fairly admits that the issue is no more res integra, since this Tribunal has taken a view allowing the appeals. Further Board vide Circular No.111/05/2009-ST dated 24.02.2009 has also issued clarification in this regard. In the facts and circumstances of the case, it is found that there is on reason to interfere with the ratio of the decisions of the Tribunal, therefore the appeals are sustainable. App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty also made certain other findings in the impugned order to reject the refund claim submitted by the appellant. Aggrieved by said order, on Appeal, Commissioner (Appeals) vide the impugned orders dated 22.04.2010 and 24.08.2010 rejected the appeals. In his findings the Commissioner (Appeal) is held that; The issue pertains to refund claim of unutilised Cenvat credit of service said to have been paid by the appellant, on input services availed by them for services exported. The issue involved is whether the services rendered by the appellant to their foreign client can be treated as export of service or not. It is seen that appellant has entered into an agreement with M/s. AMD, USA for marketing and promotion of products of AMD, USA in Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17] ii. AMD India Private Limited vs Commissioner of Service Tax, Bengaluru [Tribunal Appeal No. ST/02440/2010]-Interim Order No. 79 to 152/2014 iii. Order-in-Appeal No. 241/2022 dated 30 June, 2022 passed by Commissioner of Central Tax (Appeals-I), Bengaluru iv. Order-in-Original No. 04/2022-23 dated 19 April, 2023 passed by the Assistant Commissioner of Central Tax, Division-7, East Commissionerate, Bengaluru 5. Further the appellant has relied on the following decisions:- i. M/s Blue Star Ltd. Vs. CCE, Bangalore, vide Final Order No.489/2008 dated 27.03.2008-2008 (11) S.T.R 23 (Tri-Bang.) ii. M/s ABS India Ltd. Vs. Commissioner of Service Tax vide Final Order No. 942/08/2008-2009 (13) S.T.R. 65 (Tri-Bang.) iii. Sun Micro Systems (I) Pvt. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in India rendered services to the principals abroad by undertaking sales promotion and marketing of their goods. The question arises whether it may be said that there is an export of service in such cases. No doubt remittance for consideration for the services rendered is received in foreign currency from the principal abroad. However, the stand has been taken by the Revenue that in such cases, the entire activity of sales, marketing promotions and after sales service/maintenance etc., takes place in India only and therefore it cannot be said that there is an export of service. It is also viewed that even the benefits of such 24.02.2009. In this circular in paragraph-3 Board has accepted that for category (iii) services (As per Export of Se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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