TMI Blog2014 (12) TMI 420X X X X Extracts X X X X X X X X Extracts X X X X ..... y are in India. Such services, have been held to be services provided to foreign telecom service providers for which consideration has been received in convertible foreign exchange. Therefore, this Tribunal in the order cited supra held them to be export of services in terms of the Export of Service Rules, 2005 following the precedent decision of the Tribunal in the case of Paul Merchant Ltd.- [20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Prasad Paranjape, Adv JUDGEMENT Per: P R Chandrasekharan: There are five appeals filed by the revenue against Order-in-Appeal No. 366 to 370 dated 20.09.2013 passed by the Commissioner of Central Excise Service tax (Appeals), Mumbai IV. Vide the said order, the lower appellate authority has sanctioned the refunds of ₹ 36,44,18,798/- to the respondent Vodafone India Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther any stay has been obtained, he submitted that revenue has gone in appeal on the same issue against the Tribunal's order and no stay has been obtained against the Tribunal's order. There is no other ground taken in the appeals filed by the revenue as confirmed by the ld. AR, who merely reiterates the grounds urged in the appeal memorandum. 3. The ld. counsel for the respondent submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the appeals filed by the Revenue be dismissed. 4. We have carefully considered the submissions made by both sides. 4.1 It is not in dispute that the service rendered by the respondent is the telecom service provided to customers of foreign telecom service provider as international inbound roamers while they are in India. Such services, have been held to be services provided to foreign te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2 In view of the above factual and legal position, we do not find any merit in the appeals filed by the revenue. Accordingly, we dismiss the same. 5. Since huge amounts of refund are kept pending, we direct the Jurisdictional Asst. Commissioner to dispose of the rebate/refund claims within a period of one month from the date of receipt of this order. (Dictated in Court) - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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