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2015 (12) TMI 951 - CESTAT BANGALORE

2015 (12) TMI 951 - CESTAT BANGALORE - 2015 (39) S.T.R. 677 (Tri. - Bang.) - Denial of refund claim - tax paid on input services used for providing service exported - Agreement was with Silicon Valley Bank (SVB) whereas the service has been provided to M/s. SVB Financial Group - nexus between input service and output service - Export of output service - Held that:- Management Consultancy service is nothing but study of Indian market and submission of a report to enable the customer to make a dec .....

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nce with law. Nevertheless on merit also, the appellant is eligible for the refund, in my opinion, since services made in Order-in-Original are covered by precedent decisions of this Tribunal and the decisions of various High Courts in the country. Only doubt is in respect of Cafeteria service where this Tribunal has taken a view that if any amount has been collected from employees, admissible amount to be reduced proportionately. In any case, when the original authority considers the refund cla .....

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Tax paid on the input services used for providing service exported during the period from May, 2008 to September, 2008 has been rejected on the following grounds : (i) The Agreement was with Silicon Valley Bank (SVB) whereas the service has been provided to M/s. SVB Financial Group. (ii) There is no nexus between input service and output service. (iii) Output service was not exported. 2. As regards the observations that output service was not exported, learned Counsel submits that the appel .....

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in convertible foreign exchange and services are used by the recipient abroad and service is covered by Rule 3(ii) of Export of Services Rules, output service has to be treated as exported. In this case, I agree with the submission that recipient is located abroad, service though provided in India, has been used by the recipient abroad only. There is no contrary finding that service is not covered by Rule 3(ii) of Export of Services Rules. The decision relied upon by learned Counsel is also appl .....

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