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Commissioner of Central Excise Pune-I Versus Sai Life Sciences Ltd.

2016 (2) TMI 724 - CESTAT MUMBAI

Refund of cenvat credit - Export of services are not - providing 'scientific and technical consultancy service' to clients located outside India - place of performance of services - Held that:- the services rendered by the appellant were consumed abroad where the appellant's clients used the service of inspection/test/analysis to decide whether the goods intended to be imported by them from India conformed to the requisite specifications and standards. In other words, the benefit of the service .....

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l. Commissioner (AR) For the Respondent : Shri L Badrinarayanan, Adv ORDER Per C J Mathew These appeals of the Revenue are against order-in-appeal no: PUN-EXCUS-001-APP-157 to 159-14-15 dated 15 th January 2015 passed by the Commissioner of Central Excise (Appeals), Pune - I. 2. The impugned order has set aside the rejection of the refund claims by Dy Commissioner of Service Tax, Pune - I. M/s Sai Life Sciences Ltd, registered as providers of 'scientific and technical consultancy service' .....

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rmance of the service was within the country and hence the activities of M/s Sai Life Sciences Ltd did not amount to export of services. The first appellate authority has concluded that the two necessary conditions for classifying the place of provisions of service are that the goods are to be made available to the service provider and services are to be provided in respect of the goods. While acknowledging that some of the chemicals required for research and development are provided by the clie .....

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t be called as service in respect of the said chemicals, solvents, compounds. Further, the Appellants are formulating the process of the manufacture of the new compounds and the process is being sent to their clients/service receiver. It is seen from the detail service agreement that the Appellants are engaged into converting compound 120 into compound 129." 3. Learned Authorised Representative has cited specific provisions of Provisions of Service Rules, 2012. Further reliance was placed o .....

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2005-ST is that export of services would continue to remain tax-free even after withdrawal of Notification no. 6/94-ST dated 9.4.1999. The Board was examining the effect of withdrawal of Notification no. 6/99-ST. This Notification exempted the taxable service specified in section 65(48)( of the Finance Act, 1994 provided to any person, in respect of which payment was received in India in convertible foreign exchange, from payment of service tax. The Notification, in a proviso, laid down that not .....

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market on account of withdrawal of notification no. 6/99-ST. The Board dispelled this apprehension by clarifying that export of services would continue to remain tax-free even after withdrawal of notification no. 6/99-ST. This clarification is certainly binding on the Revenue. Consequently, it has to be held that the reinstatement of the above exemption through notification no. 21/2003-ST dated 20.11.2003 cannot detract from the correct legal position clarified by the Board. For this reason, we .....

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