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2018 (7) TMI 1010 - AT - Service TaxBusiness Auxiliary Service - STAR L appointed and engaged the appellant as their exclusive sales agent - Export of services or not? - Held that:- The conditionalities of Rule 3 of Export of Services Rules, 2005 are not fully satisfied since services are provided only within India - This controversy has now been fully settled by the case laws of higher appellate forums which have consistently held that if other requirements of Rule 3 are satisfied and the only niggle is that the services have been provided in India, this should be considered as ‘Export of Service’, notwithstanding the Board’s circulars - the impugned services provided by appellant to STAR L will have to be treated as ‘Export of Service’ and hence there would be no tax liability on the same - demand set aside. CENVAT Credit - Mediclaim and Accident Insurance Policy - denial on account of nexus - Held that:- he issue is amply covered by the Tribunal decision in CCE Bangalore-III Vs Stanzen Toyotetsu India (P) Ltd. [2011 (4) TMI 201 - KARNATAKA HIGH COURT] where the Hon’ble Karnataka High Court, inter alia held that credit on Group Insurance Policy taken by assessee has to be construed as activities relating to business and hence credit is to that extent is permissible - credit allowed. Appeal allowed in toto.
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