TMI Blog2014 (9) TMI 854X X X X Extracts X X X X X X X X Extracts X X X X ..... of export of service. Further in this case of Vodafone Essar Cellular Ltd – [2013 (7) TMI 178 - CESTAT MUMBAI] - this Tribunal held that telecom services provided to inbound roaming international consumers would qualify as export of service - Decided against Revenue. - Appeal Nos.ST/88129,88130,88131,88132,87101/13 - Final Order Nos. A/834-838/2014-WZB/C-IV(SMB) - Dated:- 25-4-2014 - Ashok Jindal, J. For the Appellant : Shri Rakesh Goyal, Addl. Commissioner (A.R) For the Respondent : Shri Bharat Raichandani, Adv. JUDGEMENT Per: Ashok Jindal: The Revenue has filed these appeals against the impugned order along with applications for stay of operation of the impugned orders. The Revenue has also filed the applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the said order the Revenue is before me. 5. Heard both sides. 6. The learned A.R. appearing for the Revenue submits that in this case the respondent is engaged in the business of providing investment advisory services. The respondent had entered into an agreement with M/s Greater Pacific Capital LLP (GPC) who is located outside India. The respondent were providing them investment advisory services and those services are ultimately used in India by investing amounts on the advise of the respondent by GPC therefore, the service has been used in India. In that case there is no export of service therefore, refund claim is not admissible to the respondent as per CBEC Circular No. 141/10/2011-TRU dated 13.05.2011. 7. On the other han ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NVAT Credit Rules, 2004, read with Notification No.5/2006-CE. Therefore, the question, whether the services provided by the respondent to GPC located outside India qualify as export of service in terms of Rule 3(1) (iii) and Rule 3(2) read with Rule 4 of the Export of Service Rules, 2005 or not and the respondent is entitled for refund of accumulated CENVAT Credit under Rule 5 of the CENVAT Credit Rules, 2004. It is further contended that as the respondent has provided these services to GPC located outside India and those services have been utilized thereon therefore, they qualify under the category of Rule 3(1)(iii) for Banking and other Financial Services, therefore, they are entitled for refund claim. He further submits that the CBEC C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e India for their benefit. Further, I find that the issue came up before this Tribunal in the case of Paul Merchants Ltd. (supra) and in that case also this Tribunal has held that if the services recipient is located outside India and the same has been utilized outside India, therefore it is a case of export of service. Further in this case of Vodafone Essar Cellular Ltd 2013 (31) STR 738 - this Tribunal held that telecom services provided to inbound roaming international consumers would qualify as export of service. In the said case, Vodafone provided telecom services in India to international in-bound roamers registered with foreign telecom network operators but located in India at the time of providing of the said services. In that cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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