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2017 (10) TMI 1230 - AT - Service TaxRefund of CENVAT credit - Online Information and Data Access or retrieval Services provided by appellant - denial of refund on the ground that the services were provided in India and there was no export of the services - Held that: - identical issue has come up before the Tribunal in the case of GAP International Sourcing (India) Pvt. Ltd. Vs. CST, Delhi [2014 (3) TMI 696 - CESTAT NEW DELHI] wherein it was observed that The performance of such service in India, would not make them received/consumed in India, if beneficiary user/recipient of said service provided in relation to business or commerce, who has paid for these service and has used the service in his business, is located abroad. The position would be different if the company located abroad who has paid for the service, also has some branch/ project in India and the service provided in India is meant for that branch/project only in that case, the consumption of service would be in India and the service would be taxable in India. Appeal allowed - decided in favor of appellant.
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