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2017 (2) TMI 24 - CESTAT NEW DELHIRefund claim - N/N. 5/2006 dated 14.3.2006 - the appellant has entered into an agreement with the foreign parties in terms of which they were required to give advice on opportunities related to companies incorporated, headquartered or doing business in India - whether the services rendered by the appellant are used outside India? - Held that: - the services rendered by the appellant to the foreign service receivers are to be considered as used outside India. However, the Id. DR has pointed out that some of the conditions specified in the notification such as non-submission of relevant documents, the export invoices, use of input service in the export service etc. have not been annexed with original refund application. For this purpose, matter remanded to the original authority - appeal allowed by way of remand.
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