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TMI Blog2019 (3) TMI 977X X X X Extracts X X X X X X X X Extracts X X X X ..... "Selling of Space or Time Slot for Advertisements" as also under "Renting of Immovable Property". The assessee is running some Game Website on which players come to their website through M/s Google Asia Pacific Pte. Ltd. located at Singapore. Google is making payments on monthly basis according to their website visitor traffic volume around the world. The people located in different countries, even in India also access the website for playing games, during the course of which they also view the advertisements displayed there. Such advertisements are displayed by M/s Google India Pvt. Ltd., Gurgaon, who had paid the service tax on the said services namely "AdWords". The assessee was availing the Cenvat credit on service tax paid on the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2014 (36) S.T.R. 766 (Tri.-Del.). He also held that input service credit was available to the assessee inasmuch as the service recipient i.e. M/s Google Asia Pacific Pte. Ltd., Singapore as also the input service provider i.e. M/s Google India Pvt. Ltd., Gurgaon are two different legal entities. He also examined the fulfillment of condition of Rule 6A (d) of the Service Tax Rules, 1994 and held that in terms of the declaration of law by the Larger Bench of the Tribunal, in the above two referred decisions, the place of provisions of the service is outside India. Accordingly, he upheld the assessee's claim of refund of input credit and allowed the appeals. 5. Revenue in their memo of appeal have again reiterated the same ground that the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mers 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. I do not find any reasons to interfere in the above findings of Commissioner (Appeals). 7. However, the Revenue has also taken a stand that the assessee has not produced the requisite documents in support of their claim and Commissioner (Appeals) has not referred to the said fact. Inasmuch as assessee's claim of refund stands upheld on legal grounds, the Lower Authorities would examine their refund claims based upon the documents supporting the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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