TMI Blog2019 (3) TMI 977X X X X Extracts X X X X X X X X Extracts X X X X ..... gle India Pvt. Ltd. Gurgaon. Similarly, he has examined clause (d) Rule 6A of the Service Tax Rule and has correctly held that the place of provisions of the service was outside India - Commissioner (Appeals) has also referred to the Tribunal’s decision in the case of Vodafone Essar Cellular Ltd. vs. CCE [2013 (7) TMI 178 - CESTAT MUMBAI] wherein the telecom service provided to the customers of the foreign telecom service provider while using the assessee’s telecom network in India for which the consideration was paid in foreign currency, was held to be export of services inasmuch as the foreign telecom service provider, was the recipient of the services and was located outside. There are no reasons to interfere in the above findings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were filed by the respondents in terms of Rule 5 of Cenvat Credit Rules, 2004 read with Notification No.27/2012-ST dated 18/06/2012. They were issued a show cause notice dated 26/02/2016 by the Assistant Commissioner of Service Tax, Noida proposing rejection of the said refund claims on the ground that the Adwords services cannot be held to be Cenvatable input services used in providing output export services. The Original Adjudicating Authority rejected the refund claims by observing that the criteria of Rule 6A (d) of the Service Tax Rules regarding place of provisions of the services being outside India is not satisfied and the input services namely AdWords has no nexus with the output services namely Selling of Space or Time Slot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules. It is their contention that the services provided by the assessee fall under the category of Online Information and Data base Access and retrieval of services and for determining the place of provisions of such services in terms of Rule 9 of the place of provisions of services Rules 2012, the location of the service provider is relevant. They have also submitted that though Original Adjudicating Authority rejected the refund claim on the ground of non providing of documents, Commissioner (Appeals) has not examined the said facts. 6. After carefully going through the said grounds of appeal, I find that the Appellate Authority has passed a detailed order based upon the law declared by the Larger Bench of the Tribunal. Admittedly, a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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