TMI Blog2017 (3) TMI 1025X X X X Extracts X X X X X X X X Extracts X X X X ..... Pune [2016 (9) TMI 324 - CESTAT MUMBAI], where it has been held that onsite services are to be excluded from both Export turnover and total turnover - appeal dismissed - decided against Revenue. - ST/86346/16 & ST/CO/91099/16 - A/86127-86128/17/SMB - Dated:- 28-2-2017 - SHRI RAJU, MEMBER (TECHNICAL) Appearance: Shri A.B. Kulgod, AC (AR) for Appellant Shri Vinay Jain, C.A. for Respondent Per: Raju This appeal has been filed by Revenue against the order of Commissioner (Appeals). The respondent claimed refund under Rule 5 of the Cenvat Credit Rules, 2004 on export of services. The refund was sanctioned by the Commissioner (Appeals). Aggrieved by the said order, the Revenue is in appeal before Tribunal. M/s Zensar T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Rules, 1994. According to the provisions relating to Export of Service contained in Rule 6A(1) of the Service Tax Rules, 1994, the provisions of any service provided or agreed to be provided shall be treated as export of service only if it satisfied all the six conditions mentioned therein. It was argued that in respect of onsite service provided by the overseas branches, the first condition under Rule 6A(1), namely, the provider of service is located in the taxable territory, is not satisfied. Therefore, the test of exportability within the meaning of conditions stipulated under Rule 6A of Service Tax Rules is not satisfied. In these circumstances, it was held that onsite service provided by the overseas branches for the period 1.7.2012 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacturer or the provider of output service shall be allowed refund of such amount subject to such safeguards, conditions and limitations, as may be specified, by the Central Government, by notification: Provided that no refund of credit shall be allowed if the manufacturer or provider of output service avails of drawback allowed under the Customs and Central Excise Duties Drawback Rules, 1995, or claims rebate of duty under the Central Excise Rules, 2002, in respect of such duty; or claims rebate of service tax under the Export of Service Rules, 2005 in respect of such tax. Provided further that no credit of the additional duty leviable under sub-section (5) of section 3 of the Customs Tariff Act shall be utilised for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2, Rule 5 of the Cenvat Credit Rules needs to be interpreted with the corresponding provisions of Service Tax Rules after 1.7.2012. The Finance Act, 1994 under Section 64(1) clearly specify that the said Chapter - V extends to whole of India except the State of Jammu Kashmir. The definitions appearing in the said chapter have to be read in the same context. Clause (44) of Section 65B defines services. The said definition also needs to be read in conjunction with Section 64(1) of the Finance Act, 1994. Service provided from outside the taxable territory to a person located outside the taxable territory are not services for the purpose of these rules. In view of above, the services provided onsite to the clients located abroad cannot be con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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