TMI Blog2015 (2) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... ovide invoices to take Cenvat Credit - held that:- Cenvat Credit during the period April 2010 to March 2011 has been denied for want of invoices which have been verified by us and found to be proper. Therefore, we hold that appellants are entitled for the said Cenvat Credit. We further find as contended by the Ld. AR that the adjudicating authority has not considered the issue that input service on which the Cenvat Credit has been availed by the appellant do qualify as input service as per Rule 2(l) of the Cenvat Credit Rules, 2004. Therefore, for the limited purpose we remand the matter to the adjudicating authority to ascertain the fact whether the input services on which Cenvat Credit has availed by the appellant do qualify as input serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , it is the contention of the appellant that the services rendered by the appellant falls under the category of Export of Service as per Rule 3(1)(iii) of the Export of Services Rule, 2005. In these circumstances, the appellant filed refund claim of unutilized Cenvat Credit accumulated in their Cenvat Credit account under Rule 5 of the Cenvat Credit Rules 2004. The said refund claims were denied on account of the fact that services rendered by the appellant do not qualify under Rule 3 (1) (iii) read with Rule 3(1) (ii) of the Export of Service Rules 2005 and for the period April 2010 to March 2011, Certain services are not qualified as input services on which Cenvat Credit has been availed by the appellant as per Rule 2(l) of the Cenvat Cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso contended that same are enclosed with the appeal papers and same been examined. He further submits that the input service credit availed by them qualifies as per Rule 2 (l) of the Cenvat Credit Rules 2004 in the light of the decision of Ultratech Cement Ltd. 2010 (20) STR 577 (Bom.) wherein Hon'ble High Court has held that any service availed by an assessee in the course to their business of providing output service is available for input Cenvat Credit. Therefore, they are entitled to take Cenvat Credit of input service credit. In these circumstances, the appeals are required to be allowed with consequential relief. 4. On the other hand, the Ld. AR fairly admits that on merit they are entitled for refund claim of the unutilized a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 case this Tribunal held that Vodafone rendered the telecom service, in the context of international roaming, the benefit accrued to the foreign telecom service provider, though the actual consumer was in India but in that case it was held that it is a support service. In the instant case, the respondent has provided investment advisory services to GPC who is located outside India and having no office in India. In that case it I held that it is a case of export of service. In the circums ..... X X X X Extracts X X X X X X X X Extracts X X X X
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