TMI Blog2015 (8) TMI 1246X X X X Extracts X X X X X X X X Extracts X X X X ..... ot in dispute that the respondents received the commission in convertible foreign exchange. If the respondents did not canvass the purchase orders and send it to their client Company in Japan, there would be no supply of goods or use of goods in India at all. So merely because the goods supplied were ultimately used in India, cannot be a reason to hold that there was no export of the output service. In the present case, the effective use and enjoyment of the service of procuring purchase order is by the Company in Japan and therefore the only conclusion possible is that the services were exported. - Commissioner (Appeals) has rightly allowed the refund claim of the respondents - Decided against Revenue. - Appeal No. ST/54993/2014-ST(SM) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Aggrieved the respondents preferred appeal before the Commissioner (Appeals) who allowed the refund. Hence this appeal by Revenue. 3. On behalf of the appellant, the Learned DR submitted that though the respondents provided services from India to their client in Japan; the services being for procurement of orders from customers in India and also because the goods supplied are used by customers in India, there was no export of services. That this whole process would show that the service is provided from India and used in India, and that therefore the activity of the respondents did not fulfill the conditions under rule 3(2)(a) of Export Service Rules,2005. He relied on the judgment in All India Federation of Tax Practitioners Vs UOI 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m Indian customers for their holding Company in Japan. The products are then supplied to Indian customers as per these purchase orders. The arguments advanced by the appellants are that the products are finally used in India and therefore there is no export of services as per Rule 3(2)(a) of the Export Service Rules, 2005. I cannot agree with the submission of the appellants. The respondents receive commission for procurement of purchase orders. Therefore the services of the respondents in procuring purchase orders/marketing is definitely utilized/benefited by the Company in Japan. Further it is not in dispute that the respondents received the commission in convertible foreign exchange. This aspect is sufficiently clarified in the CBCE ..... X X X X Extracts X X X X X X X X Extracts X X X X
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