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2013 (4) TMI 104 - AT - Service TaxRefund claim under Rule 5 of the CENVAT Credit Rules, 2004 read with the Notification No. 05/2006-CE(NT) - CENVAT credit - Regarding condition required to constitute export of service as provided in Rule 3(2) for the period post 27/02/2010 - Held that:- There is no dispute in the present case that the appellant has received the consideration for the service rendered from the service recipient abroad in convertible foreign exchange both in respect of offshore services and onsite services rendered by them - the appellant will be eligible for the refund amounts covered by these orders. Regarding condition required to constitute export of service as provided in Rule 3(2) for the period post 27/02/2010 - Held that:- Two conditions were required (i) such service provided from India and used outside India and (ii) payment for such service provided outside India is received by the service provider in convertible foreign exchange. In the present case, there is no dispute about satisfaction of the second condition. It is clear that in respect of overseas customers, the subsidiaries performed the onsite services on behalf of the appellant at the customers' premises abroad. The appellant' subsidiaries located outside India are independent entities and they are not appellant's agents - Therefore, it cannot be said that the onsite services provided by the subsidiary have been rendered from India to the appellant's customers abroad. Thus the first condition that the service should be provided from India to constitute export is not satisfied. Regarding allowing CENVAT credit - Duty paying documents - Held that:- On the ground that PAN based registration nos. were not mentioned in the input invoices - The matter needs to be considered by the adjudicating authority in the light of Board's Circular No. 112/6/09-ST dated 12/03/2009 and 120/01/10-ST dated 19/01/2010. If payment of service tax can be confirmed from the particulars available in the invoices and receipt of input services by the appellant can be established, there is no reason to deny the CENVAT credit merely because the PAN based registration number is not quoted in the input service invoices. Similarly, in the case of Manikchand Galaria unit which was earlier not included in the centralized registration, the department has to verify whether the said unit was used for the purpose of export of services and if so, the rent paid for the said premises would be an eligible input service and the appellant would be eligible for the CENVAT credit of the service tax paid on the renting of the said property. Therefore, we direct the adjudicating authority to verify the particulars as discussed above and if found satisfactory, to allow the CENVAT credit in accordance with law. - Decided partly in favor of assessee.
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