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2021 (2) TMI 399 - AT - Service TaxRebate of Service tax paid - services exported between December, 2008 to March, 2009 and June, 2008 to March, 2009 - privity of contract - argument of Revenue is that although the client is located abroad and services are being paid for in foreign currency, the actual service is being rendered in India, therefore, this does not qualify as export of service and no rebate is available - HELD THAT:- This issue is no longer res integra as this Bench had in respect of the same assessee, in M/S. SAMSUNG INDIA ELECTRONICS P. LTD VERSUS CCE. NOIDA [2015 (1) TMI 1098 - CESTAT NEW DELHI] where it was held that such services qualify as export of services. Revenue’s argument is that they have filed an SLP against this order of the Tribunal and, therefore, it should not have been followed by the Commissioner (Appeals) in the impugned order. There are nothing on record that the order of this Tribunal has either been stayed or set aside by the Hon’ble Supreme Court or any High Court and, therefore, the ratio holds good - Therefore, Commissioner (Appeals) has correctly followed the ratio and held that rebate is admissible on the export of service. Appeal dismissed - decided against Revenue.
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