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2018 (9) TMI 1519 - AT - Service TaxRefund of service tax - export of services - Place of provision of service - main contention put forward by the department is that the appellant is an intermediary and therefore the place of provision of service is within India - input services - Held that:- The appellants was engaged by M/s.H&H, China. So also, it is admitted that appellants have provided services to H & H, China. The invoices were raised on H & H, China by the appellant. The only conclusion therefore possible is that H & H, China is the intermediary if at all, and not the appellant - The recipient of logistic services being situated outside India, and the consideration having received in convertible foreign currency, the transaction has to be treated as export of service - thus appellant has facilitated the re-export of the goods. Input services - allegation is that major part of the input services were availed for import of goods and not export of services - Held that:- The goods were to be carried back to China. For this re-export/return of goods, various legal formalities and procedures are required to be complied. The goods had to be kept in CFS, under proper storage facility had to be presented for examination/verification of Customs department etc. The inputs services availed for doing such return of goods to China are services availed for exports of goods only - appellant is eligible for refund of cenvat credit availed on input services used for export of logistic services. Refund allowed - appeal allowed - decided in favor of appellant.
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