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2015 (12) TMI 217 - AT - Service TaxRefund claim - Business Auxiliary Services - non furnishing of the documentary evidences - Unutilized CENVAT Credit - Export of services - Held that:- Refund claim could have been clearly identified as relatable to the consideration received as a result of product support service agreement. The appellants have produced some sample invoices and from one of the invoices, we clearly find that the invoice not only shows that appellant had billed for product support service fee but had also mentioned the agreement dated 1st July, 2002 in the invoice also. In spite of this, it is not known how the learned Commissioner (A) has come to the conclusion that “territory shall mean the region of India as stipulated in the agreement”. We find that in product support services agreement, it is clearly provided that ‘territory’ shall mean worldwide. When according to the agreement both the parties have to understand that ‘territory’ means ‘worldwide’ how an inference could be drawn that territory means region of India could not be understood. - appellants are providing product support service from India and according to the agreement the product support services shall include standard MSFT product support services for products which are generally made available to end-users in the territory and shall include requests for support originating from within the territory. Products support services shall include phone, e-mail, web based and onsite support for all MSFT products. It cannot be said that services have been used in India. - Decided in favour of assessee.
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