TMI Blog2019 (6) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... port services in terms of Rule 3(iii) of Export of Service Rules,2005. Also, no evidence has been placed before us indicating that on the said issue appeal has been filed against these orders by the Revenue and ultimately it is held to be not an export services by any Appellate forum. Therefore, denial of cash refund of accumulated credit due to export of service for the interregnum period is unsustainable. Territorial Jurisdiction - Whether the CENVAT Credit of Service Tax paid on input services used in their Delhi office is eligible to credit at their Mumbai office? - HELD THAT:- The credit of the input services availed at their Delhi unit which was denied on the ground that no output service is provided from Delhi, has been held to be incorrect and consequently cash refund on this count has been held to be admissible by this Tribunal in their own case M/S QUALCOMM INDIA PVT LTD VERSUS COMMISSIONER OF SERVICE TAX, MUMBAI-I [ 2015 (6) TMI 1004 - CESTAT MUMBAI] - Credit cannot be denied. Refund clam - CENVAT credit on input services - Rent a cab service - Convention service - club or association service - construction service, etc. - HELD THAT:- The credit on the input servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und claims of accumulated credit under Rule 5 of CENVAT Credit Rules, 2004. He has contended that in Appeal No.ST/89346/2014-MUM, the services pertain to non-GBD division. The Department has rejected the refund claims on the ground that the services rendered by the Appellant is not an export services. Narrating the services rendered by them, the learned Advocate submitted that the non-GBD of the Appellant comprises of three divisions viz. Engineering services, Internet services, and Chipset Technology services. All these divisions provides services on behalf of M/s Qualcomm, USA to the clients of Qualcomm in India and South Asia. On provisions of the services, the Appellant raised invoices on Qualcomm USA and received payments in convertible foreign exchange. It is the contention of the Appellant that these services merits classification as Business Auxiliary Services and the recipient of these services i.e. Qualcomm, USA being located outside India, hence the services be considered to have been delivered and used outside India. Further, the payments for the services were being received in foreign exchange. Therefore, these services would qualify as export services under Export of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mumbai office in terms of Rule 7 of CENVAT Credit Rules, 2004. The credit was denied on the ground that they have failed to produce any documentary evidence to show that the Delhi office belongs to them and the input services are meant for their Mumbai office. The learned has Advocate submitted that both the Delhi office and Mumbai office belongs to the same legal entity and the service tax liability for rendering taxable service is discharged by their Mumbai office. The service tax department in Delhi has granted ISD registration to the Appellant s Delhi office, which has not been withdrawn and Appellants complied all requirements of Rule 7 of CENVAT Credit Rules 2004, therefore, denial of credit on this count is untenable. The same line of arguments are repeated for Appeal No.ST/89806-MUM in relation to their GBD division. In addition, they had submitted that the refund of CENVAT Credit was not allowed on certain input services viz. Club or Association Service, Rent-a-cab, Real Estate Agency service, Convention Service, Commercial or Industrial services on the ground that the same do not satisfy the definition of input service. It is his contention that the dispute pertains to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... L shall provide Qualcomm with the following services, as Qualcomm may direct during the term of this Agreement ( Services ): Identifying potential business opportunities; Distributing and disseminating information on the products and services of QUALCOMM to the wireless telecommunications industry; Advising on local marketing strategies, local market conditions, and customers views and requirements regarding QUALCOMM s products and services in the wireless communications market; Advising on local marketing strategies, local market conditions, and customers views and requirements regarding QUALCOMM s products and services in the wireless communications market; General promotion activities for QUALCOMM s technologies, products and services; Establishment and maintenance of business relationships with QUALCOMM customers. Providing technical guidance, support and training to QUALCOMM customers; and General administrative assistance and general technical assistance as requested by QUALCOMM. Other services as requested by QUALCOMM; ..... X X X X Extracts X X X X X X X X Extracts X X X X
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