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2017 (3) TMI 21 - AT - Service Tax100% EOU - Refund claim - Rule 5 of CCR, 2004 - export of services - denial on the ground that the services rendered do not qualify the term Export as well as on the ground that Some of the input services do not qualify the definition of input service - Held that: - the Business Auxiliary Services rendered by the appellant, to their principal in Hong Kong is to be considered as, service provided from India and used outside India - the decision in the case of Gap International Sourcing (India) Pvt. Limited vs. CST, Delhi [2014 (3) TMI 696 - CESTAT NEW DELHI], followed as the issue was similar where the the Tribunal has gone on to decide that the services rendered to principal in USA, who had paid for the services in foreign exchange, has to be considered as export of service. Input services - Held that: - the Tribunal decision in the case of Convergys India Pvt. Limited [2009 (5) TMI 50 - CESTAT, NEW DELHI], relied in which identical issue had also been examined and was held that that there cannot be two different yardsticks, one for permitting credit and the other for eligibility for granting rebate. Whatever credit has been permitted to be taken, the same are permitted to be utilized and when the same is not possible there is provision for grant of refund or as rebate - refund allowed. The appellant will be entitled to refund under Rule 5 of Cenvat Credit Rules, 2004. However, for verification of receipt of foreign exchange and connected matters, the case is remanded to the Original Adjudicating Authority - appeal allowed by way of remand.
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