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2018 (10) TMI 1373 - AT - Service TaxCash refund - export of services or not - Rule 5 of CENVAT Credit Rules, 2004 - rejection on the ground that the services since performed in India, therefore, do not fall under the scope of ‘export of service’ - Held that:- In their own case Fertin Pharma Research & Development Pvt. Ltd. [2017 (7) TMI 1238 - CESTAT MUMBAI], this Tribunal has already taken a view that the services rendered by the appellant are in the nature of export service and hence eligible to cash refund of accumulated CENVAT Credit. There are no merit in the contention of the learned AR for the revenue that the ratio laid down by the Hon’ble Bombay High Court in M/s SGS India Ltd.’s case [2014 (5) TMI 105 - BOMBAY HIGH COURT] cannot be made applicable to the facts of the present case on the ground that in the said case, the Place of Provision of Service Rules,2012 was not considered - This Tribunal while interpreting the provisions of new Rules, that is, Place of Provision of Service Rules, 2012 followed the ratio laid down in the said case in reiterating the basic principle of levy of service tax and observed that it is a consumption-based levy, accordingly, the technical and consultancy service, commences from the stage of undertaking the test on the goods procured and the service is completed on delivery of the test report/certificate to the overseas client - The appellants are eligible to cash refund of the accumulated CENVAT Credit under Rule 5 of the CENVAT Credit Rules, 2004. The matters are remanded to the adjudicating authority to calculate the admissibility of refund amount except the credit availed on input services viz. Building maintenance charges and rent-a-cab service - Appeal allowed by way of remand.
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