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2019 (1) TMI 1967 - AT - Service TaxRefund of service tax paid on the input services - POPOS Rules - claim of refund on the ground that the output services were exported and that the appellant was not in a position to utilise the Cenvat credit of service tax availed on the input services - rejection of refund applications on the ground that the place of provision of service is India and as such, such services cannot be treated as export of service in terms of Rule 4 of the Place of Provision of Services Rules, 2012 read with Rule 6A(1) of the Service Tax Rules, 1994. HELD THAT:- The period in dispute in the present case is from October 2015 to March 2016. It is found from the available records that for the earlier period i.e. October 2013 to September 2015, based on the same service contract entered into between the appellant and the overseas service recipient M/s Disphar International BV, Netherlands, this Tribunal M/S INDEUS LIFE SCIENCES PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, BELAPUR [2018 (10) TMI 1254 - CESTAT MUMBAI] has allowed the appeal in favour of the appellant, holding that the services rendered by the appellant are in the nature of export of service and thus, eligible to cash refund of accumulated Cenvat credit. Since, on the same issue for earlier period, the Tribunal has allowed the appeal in favour of the appellant, there are no justification to accept the findings recorded in the impugned order, in support of rejection of the appeals filed by the appellant. Appeal allowed - decided in favor of appellant.
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