TMI Blog2019 (1) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia and receipt of the service by the client outside India of consideration in convertible foreign currency in India. The issues involved in the present appeal are already decided in respect of the same appellant for the earlier period in favour of the appellant - appeal allowed - decided in favor of appellant. - APPEAL Nos.ST/50142/2015 & 70862/2016-CU[DB] - FINAL ORDER NOs-70021-70022/2019 - Dated:- 11-12-2018 - Smt. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Devinder Sharma, Advocate for Appellant (s) Shri Gyanendra Kr. Tripathi, Asstt Commissioner (AR), for Respondent (s) ORDER Per: Anil G. Shakkarwar Above stated two appeals are taken up together for decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that appellants were providing taxable services to M/s Jubilant Biosys Ltd. and such services were classified by revenue under the category of Scientific or Technical Consultancy Services. The contention of the appellant before the Original Adjudicating Authority was that appellant entered into an agreement along with M/s Jubilant Biosys Ltd. M/s Jubilant Life Sciences Ltd. with Pharmaceutical Companies located outside India and appellant was not Sub-contractor of M/s Jubilant Biosys Ltd. and that the appellant was receiving consideration in Convertible Foreign Exchange from companies outside India, such as, Eli Lilly and Company and Endo Pharmaceuticals and other such drug manufacturing companies located outside India and therefore, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs in para-15 of the said Final Order dated 02.05.2017:- 15. Having considered the rival contentions, we are satisfied that the appellant is not a subcontractor, but a co-venture along with JBL in executing the research and development assignments for clients like Eli Lilly and Company Ltd., USA situated outside India. We are further satisfied that the appellant have exported their services under the agreements, and also received payments in convertible foreign exchange through the EEFC account operated by JBL, as the lead venture, JBL have acted as the lead venture under the Research Agreement dated 14th November, 2005, as noticed hereinabove which clearly stipulates that JBL shall be the lead venture acting on behalf of all the three ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... part of the property of the client located outside India. Thus, we hold that the appellant have satisfied both the conditions for export of service, namely, rending of service from India and receipt of the service by the client outside India and receipt of consideration in convertible foreign currency in India. Accordingly, we allow appeals by the appellant assessee (No. ST/546/2012 ST/5175/2014) with consequent benefits and set aside the impugned order. Further, para-22 of said Final Order dated 11.04.2018 is reproduced bellow for reference:- 22. As regards the issue of payment of interest on the duty paid through the CENVAT account when sufficient balance was available on the date the duty liability crystallized, we find th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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