TMI Blog2019 (3) TMI 1880X X X X Extracts X X X X X X X X Extracts X X X X ..... hy the case of the revisionist should not be viewed as similarly placed to the applicant to the decision of the Mumbai Bench of the Tribunal in the case of SUN-AREA REAL ESTATE PVT LTD VERSUS COMMISSIONER OF SERVICE TAX, MUMBAI-I [ 2015 (5) TMI 885 - CESTAT MUMBAI] where it was held that when a foreign bank is maintaining Indian rupees in their account obviously, such Indian rupees was obtained in lieu of foreign exchange. Matter remanded. - C.C.G.A.T No.1 to 15 of 2017 - - - Dated:- 19-3-2019 - Rajasekhar Mantha, J. For the Petitioner : Mr. Sandip Kumar Bhattacharyya. For the Respondent : Mr. Amitabrata Ray, Mr. Bhaskar Prosad Banerjee, Mr. Abhradip Maity, Ms. Shatabdi Sen. ORDER The instant matters have been r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the service rendered was outside the shores of India and to a foreign party, the revisionist claimed refund of the same from the authorities, which was declined by the Assessing Authorities and was confirmed by the Commissioner of Appeals. The Tribunal has refused to interfere with such order. The principal ground for rejection of the revisionist's claim for refund was that the money received by the revisionist was in Foreign Exchange but in rupees and hence, such a remittance cannot be considered a Foreign Inward Remittance. When the order of the Commissioner of Appeals came to be challenged before the Tribunal, it was recorded in its order at paragraph 7 of its judgment a decision in the case of Sun-Area Real Estate Private Limite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave been taken up for hearing analogously. In those circumstances, this Court is of the view that the matter ought to be remanded back for consideration afresh before the Customs, Excise and Service Tax Appellate Tribunal, Kolkata as regards why the case of the revisionist should not be viewed as similarly placed to the applicant to the decision of the Mumbai Bench of the Tribunal in the case of Sun-Area Real Estate Private Limited (supra) referred to hereinabove. With the aforesaid observations, these instant revisional applications are disposed of. There will be, however, no order as to costs. Urgent photostat certified copy of this order, if applied for, be given to the parties upon compliance of all formalities - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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