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2022 (7) TMI 91 - AT - Service TaxRefund of CENVAT credit - rejection on the ground that exporter is an intermediary and place of provision of service is India - N/N. 27/2012-CE(NT) dated 18.06.2012 - HELD THAT:- In view of the judgments referred in the preceding paragraph namely EASTERN PACIFIC SHIPPING (INDIA) P. LTD. VERSUS COMMR. OF CGST, MUMBAI EAST [2019 (10) TMI 1324 - CESTAT MUMBAI] that had set the ratio on the issue that seafarer’s recruitment service provider, who processes the entire selection, medical test, insurance, transportation, training etc. to the overseas client and received convertible foreign exchange, is not an intermediary. Appellant is entitled to get the refund of CENVAT credit claimed by it from the period from October, 2016 to June, 2017 amounting to Rs.12,01,918/- alongwith applicable interest and the Respondent-Department is directed to pay the same within two months of communication of this order - Appeal allowed - decided in favor of appellant.
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