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2018 (11) TMI 848 - AT - Service TaxCash Refund of accumulated CENVAT Credit - export of services - performance based service - palace of supply of services - it was alleged that services provided by the appellant to their overseas service recipient was in the nature performance based service in India, hence not an export service - Rule 5 of the CCR 2004 - Held that:- This Tribunal has already taken a view that the aforesaid services rendered by the appellant are in the nature of export of service and hence eligible to cash refund of accumulated CENVAT Credit. In the case of Advinus Therapeutics Ltd. [2016 (12) TMI 34 - CESTAT MUMBAI], this Tribunal more or less in similar circumstances, considering all aspects of the issue, interpreting Rule 3, 4 of Place of Provision of Services Rules, 2012, and Rule 6A of Service Tax rules, 1994, applying the principles of law laid down in this regard and the Board's clarification held that scientific or technical consultancy service provided in the development of drugs, to the overseas recipient of such service, is an 'export service'. The appellants are eligible to cash refund of the accumulated CENVAT Credit under Rule 5 of the CENVAT Credit Rules, 2004, except in relation to input service denied by the learned Commissioner (Appeals) observing that there is no nexus between the input and output service, as the necessary evidences in relation to Building maintenance charges were not produced and the rent-a-cab service has been mentioned in the exclusion clause of input service after amendment to Rule to 2(1) of the Cenvat Credit Rules, 2004 with effect from 01.04.2011 - matters are remanded to the adjudicating authority to calculate the admissibility refund amount except the credit availed on Building maintenance charges and rent-a-cab service - appeal allowed by way of remand.
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