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2023 (12) TMI 378 - CESTAT MUMBAIRefund under Notification No.27/2012-CE(NT) dated 18.06.2012 - export of output service without payment of service tax - Intermediary service - place of provision of service - HELD THAT:- It is also noted that the activity carried out by the appellant in respect of the German company remained the same for the period for which the present claims are filed and also for the period subsequent to the period for the present claims are filed and for the periods earlier to the present claims and subsequent to the present claims. As submitted by the appellant, refund of unutilized cenvat credit was allowed to the appellant. It is a fact that Revenue has not raised any service tax demand on the appellant for the period of the present appeal and also it is a fact that in respect of the claims in the present appeal, appellant has submitted FIRCs and Bank statement. It can be reasonably concluded that the activity is export of service. Since the FIRCs and individual invoices were not scrutinized by the original authority, the matter needs to be remanded to the original authority. The impugned order set aside - matter remanded to the original authority with a direction not to raise the issue of export of service and process the said five claims in accordance with law - appeal allowed by way of remand.
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