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2015 (11) TMI 226 - AT - Service TaxRefund - Unutilized CENVAT Credit - Export of service or not - research and analysis regarding investment was carried out in India but that services are provided to US based entity and the recipient is a US based entity - Held that:- Services were carried out in India but the recipient is outside India and, therefore, the services provided by Indian entity deemed to be used by the person located outside India and, therefore, it satisfies the terms used outside India as provided under the Export of Service Rules. Therefore, following the ratio of the above judgments and coupled with facts of this case, it is absolutely undisputed that the appellant has provided the services from India and the same was used outside India. Accordingly it qualifies as export of services and refund is admissible. - original sanctioning authority has rightly sanctioned the refund claim holding that the services provided by the appellant is export of services. Hence the impugned order passed by the Commissioner (Appeals) is not sustainable and the same is set aside - Decided in favour of assessee.
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