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2015 (3) TMI 1104 - CESTAT BANGALORE

2015 (3) TMI 1104 - CESTAT BANGALORE - 2015 (40) S.T.R. 755 (Tri. - Bang.) - Denial of refund claim - export of service or not - Notification No.5/2006-CE(NT) read with Rule 5 of CENVAT Credit Rules - Accumulated CENVAT Credit - Held that:- as a result of providing of marketing and warranty support, the benefit of intermediate sales and benefit of sales goes to Sun Microsystems, Singapore and therefore it cannot be said that the service has not been exported at all. Commissioner has considered t .....

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ingapore and or the appellant would have received the request as an agent to Sun Microsystems, Singapore and therefore it has to be held as partly performed in India and partly performed outside India. Therefore it has to be observed that appellant has rendered export of service. - Decided in favour fo assessee. - ST/523/2011-SM - Final Order No. 20900 / 2015 - Dated:- 27-3-2015 - Shri B.S.V.Murthy, Technical Member For the Petitioner : Ms. Sudershana Banu, Advocate For the Respondent : Shri A.K .....

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b. The appellant could have utilised the CENVAT credit for payment of tax. 2. As regards the first ground, the learned counsel submits that appellant is engaged in providing marketing, administrative and other services to M/s. Sun Microsystems Pvt. Ltd., Singapore. Basically they provided warranty on behalf of Sun Microsystems Pvt. Ltd. and also provided warranty for sale of some of the products of Sun Singapore. She relies on the decision in the case of GAP International Sourcing (I) Pvt. Ltd. .....

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Service Rules, 2005 have obviously been used by M/s. GAP, U.S.A. in relation to their business located abroad. Therefore these services have to be treated as delivered outside India and used outside India and since payment for the service has been received in convertible foreign exchange, the same would have to be treated as exported out of India. The impugned order passed by the commission is an absurd order contrary to the provisions of Export of Service Rules, 2005. In this case also, as a r .....

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