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2020 (3) TMI 263 - AT - Service TaxDenial of benefit of export of services - services of “Technical Testing and Analysis Services” being rendered by the appellant for its clients, viz. M/s. Actavis Elizabeth LLC and M/s. Actavis Group HF, Iceland abroad - HELD THAT:- It is an admitted fact that the services have been performed from India. Further the principal or the service receiver is located outside India. Thus the ‘technical testing and analysis service’ (reports by the appellant), have been delivered by the appellant outside India and have been used by the service receiver outside India. The contention of the Revenue is rejected that as the clinical tests were performed on persons in India, the services are performed in India. Further the appellant also has undisputedly satisfied the other conditions by receiving the service charges in convertible foreign exchange. CENVAT Credit - input services - catering services - period May 2006 to September 2009 - HELD THAT:- The issue stands settled in favour of the appellant by several precedent judgments of this Tribunal and High Courts viz. Resil Chemicals Pvt. Ltd. Vs.CCE Bangalore-I [2015 (1) TMI 948 - KARNATAKA HIGH COURT] - Credit allowed. CENVAT Credit - input services - rent paid for the premises acquired by them at Jakkur - period July 2007 to March 2009 - HELD THAT:- It is an admitted fact that such premises were taken for business purposes. We hold that rent paid even for the period, the premises were under repair/renovation to make them suitable for the use of the appellant/assessee, is also deemed to be used for business purposes. Appeal allowed - decided in favor of appellant.
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