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2016 (2) TMI 724 - CESTAT MUMBAIRefund of cenvat credit - Export of services are not - providing 'scientific and technical consultancy service' to clients located outside India - place of performance of services - Held that:- the services rendered by the appellant were consumed abroad where the appellant's clients used the service of inspection/test/analysis to decide whether the goods intended to be imported by them from India conformed to the requisite specifications and standards. In other words, the benefit of the service accrued to the foreign clients outside the Indian territory. By no stretch of imagination can it be said that there was no export of service - refund cannot be denied - Decided against the revenue.
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