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2023 (11) TMI 259 - CESTAT MUMBAIRefund of accumulated CENVAT credit - export of service or not - electronically received data is physical goods or not - HELD THAT:- The original authority has held such data as physical goods and, therefore, held that place of provision of services is India. It cannot be appreciated that the contention of original authority that intangible goods are made physically available - It is noted that data is electronically received by the Appellant. The resultant product is export to United States of America and they received their remuneration in convertible foreign exchange. In view of this fact and in view of the clarification issued by the CBIC on 04.05.2018, the services involved in the present set of appeals is export of services. The appeals are allowed with a direction to the original authority to allow subject refund within a period of four weeks from passing this order.
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