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2017 (4) TMI 1084 - AT - Service TaxSTPI unit - Rebate claim - N/N. 12/2005-ST - Service Tax paid on input services utilized in the activity of export of services - rejection on the ground of time bar - Held that: - two conditions have been prescribed for satisfaction of Export of Service. First, being remittance for service of India and its receipts by receiver of services abroad and secondly, remittance must have been received in convertible foreign exchange in India - learned Commissioner erred in computing the period of limitation from the date of payment of the input tax. CENVAT credit - denial on the ground that when services were received some of the premises of the appellant s company were not registered with the Service Tax Department - Held that: - taking notice of the fact that all such unlisted premises had subsequently been registered and recognized for the appellant, and also relying on the ruling of Hon’ble Karnataka High Court in the case of mPortal India Private Ltd [2011 (9) TMI 450 - KARNATAKA HIGH COURT], where it was held that Registration not compulsory for refund - credit allowed. Rebate claim - Rent-a-cab Operator Service - Held that: - transport expenses (Rent-a-Cab operator service) for holding a conference or training session at any place outside the office premises is allowable and accordingly rebate of the same is also allowable. Appeal allowed - decided in favor of appellant.
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