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2023 (5) TMI 655 - CESTAT NEW DELHIRefund of CENVAT Credit - input services used in legal consultancy services provided by the appellant to clients situated outside India (export of services) - denial of refund on the ground that the services so rendered by them are not taxable at their end irrespective of the fact whether the same are provided domestically or are exported - HELD THAT:- The issue involved in this appeal is covered by a judgment of the Delhi High Court in the appellant’s own case COMMISSIONER OF CGST DELHI EAST VERSUS ANAND AND ANAND [2022 (8) TMI 761 - DELHI HIGH COURT] where it was held that It is because the expression "output service" finds a mention in Sub-rule(1) of Rule S, that the revenue chose to refer to Rule 2(p) of the 2004 Rules and, in our view, consequently, mixed up the domestic service provided by the service provider i.e., the assessee, with the export service. In view of the aforesaid decision of the Delhi High Court, it has to be held that the appellant was entitled for refund of the claims made under rule 5 of the 2004 Rules. The order dated December 22, 2017 passed by the Commissioner (Appeals-I) is, therefore, set aside and the appeal is allowed.
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