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2014 (9) TMI 854 - CESTAT MUMBAIDenial of refund claim - Unutilized accumulated CENVAT credit - Held that:- Respondent has provided investment advisory service to GPC Management located outside India and does not have any business in India. It is also not in dispute the respondent has received the payment in convertible foreign exchange. - the issue came up before this Tribunal in the case of Paul Merchants Ltd. (2012 (12) TMI 424 - CESTAT, DELHI (LB)) and in that case also this Tribunal has held that if the services recipient is located outside India and the same has been utilized outside India, therefore it is a case of export of service. Further in this case of Vodafone Essar Cellular Ltd – [2013 (7) TMI 178 - CESTAT MUMBAI] - this Tribunal held that telecom services provided to inbound roaming international consumers would qualify as export of service - Decided against Revenue.
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