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2015 (3) TMI 1244 - AT - Service TaxRefund claim - rejection on the ground that the services were performed in India and the case is not covered by the judgment of the Tribunal in the case of Paul Merchants v. CCE [2012 (12) TMI 424 - CESTAT, DELHI (LB)] - Held that: - the issue is no longer res integra and is covered in favour of the appellants by the decision of this Tribunal in the case of Simpra Agencies v. CCE [2014 (6) TMI 354 - CESTAT NEW DELHI] where following CESTAT judgments in the case of Paul Merchants Ltd., it was inter alia held that even providing after sale warranty service on behalf of the foreign client would be covered under the scope of export of service when the payment was received in convertible foreign exchange - matter remanded to the original adjudicating authority to consider the appellant’s refund claim - appeal allowed by way of remand.
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