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2017 (5) TMI 750 - CESTAT NEW DELHIRefund claim - commission received in convertible foreign exchange - the appellant was the agent of Electro Motive Diesel (EMD), who obtained the orders from the Indian Railways - whether the activity carried on by appellant comes within the scope of export of the service u/r 3 of the Export Service Rules, 2005 - Held that: - in the assessee appellant’s case NATIONAL ENGINEERING INDUSTRIES LTD. Versus COMMR. OF C. EX., JAIPUR [2011 (9) TMI 759 - CESTAT, NEW DELHI], such service was considered as the export of service u/r 3(ii)(i) (a) and 3(ii)(i) (b) of Export of Services Rules, 2005 read with Section 65(105)((zzb) of the FA, 1994 - the services are considered as export of services and refund allowed on same - appeal allowed - decided in favor of appellant.
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