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TMI Blog2017 (4) TMI 1047X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (AR), for appellant Shri Vinod Jain, C.A., for Warburg Pincus India Pvt. Ltd. None for other respondents ORDER These stay petitions and appeals are listed for disposal today. 2. All these stay petitions and appeals are filed by the Revenue against orders-in-appeal No.PK/06,07,08,09/ST-I/2016 dated 23.9.2016 and No. PK/MUM-I/ST-001/10,11,12,13,14,15/16-17 dated 23.9.2016. Since the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Merchant Ltd. 2013 (29) STR 257 as also on the Board's circulars dated 24.2.2009 and 13.5.2011. 7. The relevant period involved in these cases is from April 2009 to June 2009 and in one case, upto February 2010. 8. Learned departmental representative submits that they seek indulgence of the court for amending grounds of appeal. On a specific query from the Bench as what amendment needs to g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the provisions of Export Services (Amendment) Rules, 2006 was not considered by the lower authorities in its proper perspective and more specifically Rule 3(2)(a) which reads as "services delivered outside India and used outside India". He would submit that there is no evidence as services rendered by the respondents herein are delivered outside India and used outside India. 10. Learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, they had engaged the service providers who have discharged service tax liability, of which cenvat credit has been availed. The only point raised by the department in the grounds of appeal is that the Revenue is in appeal against the judgment of the Tribunal in the case of AMP Capital Advisors India Pvt. Ltd. (supra) as also in the case of Paul Merchant Ltd. (supra). I find that this is not a g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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