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2016 (8) TMI 589 - AT - Service TaxCenvat credit - Refund wholly owned subsidiary Export of call centre services remuneration given by the holding company whether the holding company is service recipient for the purpose of Rule 3(2) of the Export of Service Rules, 2005 or the customers situated in and outside India Held that: - service tax is a "destination based consumption tax", the test to be applied for ascertaining the actual consumer of service is the person who pays for the service and not the person who benefited from the service. Holding company paid for the services and will be regarded as recipient of service. Export of services Held that: - the person availing the service and paying for the service is the ultimate beneficiary of service and since the recipient of service is located outside India, provision of service by the Indian service provider should be construed as export for the purpose of Export of Service Rules, 2005. Refund of cenvat credit allowed appeal allowed decided in favor of appellant.
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