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2017 (12) TMI 772 - AT - Service Tax100% EOU - Refund of unutilized CENVAT credit - denial on the ground that the services are intermediary services - Held that: - the appellant is a subsidiary of its holding company and is providing services under the Master Services Agreement and the same Master Services Agreement does not provide that the appellant will facilitate or will arrange the purchase and sale on behalf of the AMD entities outside India - the services rendered by the appellant do not fall under the definition of intermediary and it satisfies all the conditions prescribed under rule 6A of the Service Tax Rules, 1994 because the services recipient is located outside India and the place of provision of service is outside India and the consideration has also been received in convertible foreign for exchange. The services rendered by the assessee is in the nature of export of service and does not fall in the definition of intermediary service. Appeal allowed - decided in favor of appellant.
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