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2015 (8) TMI 810 - CESTAT MUMBAIRefund of unutilized CENVAT Credit - Export of exempted service - revenue contended that input services are not eligible service - Advisory services - back office operation - in the nature of export of service or not - Held that:- The grounds of rejection dismissed for the reason that the two conditions under Rule 3(2) of Export of Service Rules being satisfied as discussed in the preceding paragraph, there is no doubt that there have been export of service by the respondent assessee. With regard to the back office support provided in India to its client located outside India - This issue has been decided by the Division Bench of this Tribunal in the case of Commissioner of Central Excise, Hyderabad Vs. Deolite Tax Services India Pvt. Ltd. [2008 (3) TMI 35 - CESTAT, BANGALORE], wherein the back office service provided by the Deolite to their client situated outside India was held to be export of service in the nature of Business Auxiliary Services. Place of Use of service - In case of remittance of money by a person located outside India through a Banker of Remitter located outside India to a person in India. In such case, the transaction relating to the services provided by the Indian company (counterpart) by way of delivering the money in India to the receiver of the money is a service rendered to the client located outside India, who is the receiver of service, having paid for the said services. - impugned appellate order is fit to be upheld - Decision in the case of Paul Merchants Ltd. Vs. Commisisoner of Central Excise, Chandigarh [2012 (12) TMI 424 - CESTAT, DELHI (LB)] - Decided against Revenue.
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