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2014 (12) TMI 247 - AT - Service TaxDenial of refund claim - export of services - claim refund of the service tax paid on various input services under rule 5 of Cenvat Credit Rules, 2004 - Held that:- Services rendered by the appellant, namely, "Business Auxiliary Service" and "Scientific and Technical Consultancy Service" come under Rule 3(i) (iii) of the Export of Service Rules. To qualify as exports, two conditions are required to be satisfied, that is, such services should be provided from India and used outside India and the payments for the service is received in convertible foreign exchange. As regards the receipt of the payment in convertible foreign exchange, there is no dispute. As regards the first condition, when the service provider is located in India and the service recipient is located in abroad, use of the service rendered by the service provider is by the recipient located abroad and therefore, the services can said to be used outside India. Respondent herein undertakes only exports of services and is not rendering any services in India. Therefore, all the input services on which he has taken the credit is in relation to the exports made by him. Consequently the appellant would be eligible for refund of the input service tax paid under Rule 5 of the Cenvat Credit Rules, 2004. - Decided against Revenue.
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