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2015 (11) TMI 1253 - CESTAT NEW DELHIRefund claim - Unutilized CENVAT Credit - Export of service - Rule 5 of the Cenvat Credit Rules, 2004 read with Notification Nos. 4/2006-CE (NT) and 5/2006-CE(NT) dated 14.03.2006 - primary Authority rejected the refund claim partly on the ground that support services of business or commerce which the assessee had provided to its overseas associated enterprises and for which it had received remuneration in foreign exchange, was not used outside India but within the Indian territory - Held that:- Admittedly, remuneration for services rendered by the assessee to overseas entities was received in convertible foreign exchange. The recipient of the service is located outside India, undisputedly - since the benefit of services provided to the foreign recipient accrue economic benefit to the overseas entity, the transactions fall within the ambit of export of services, used outside India. Applying the ratio to the present case, the interface provided by the assessee to synergize activities of the overseas entities and Indian call centres would be export of services. Since this service accrues to the benefit of the overseas entity and is therefore to be considered as having been used outside India and for the benefit of the overseas entity. - Decided in favour of assessee.
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