2019 (1) TMI 1967

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..... Mane, AC, Authorized Representative. ORDER Per: S.K. Mohanty The appellant herein is engaged in the business activities of providing research related services in pharmaceutical development. The appellant undertakes research projects, which are bio-equivalent to brand products available in EU/US market. The appellant is registered under the Service Tax statute for providing the taxable services .....

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..... uch, such services cannot be treated as export of service in terms of Rule 4 of the Place of Provision of Services Rules, 2012 read with Rule 6A(1) of the Service Tax Rules, 1994. On appeal, the learned Commissioner (Appeals), Central Tax, Central Excise & Service Tax, Navi Mumbai vide the impugned order dated 18.04.2018 has upheld rejection of refund applications. Feeling aggrieved with the impug .....

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..... nt and the overseas service recipient M/s Disphar International BV, Netherlands, this Tribunal vide Final order dated 28.09.2018 (supra) has allowed the appeal in favour of the appellant, holding that the services rendered by the appellant are in the nature of export of service and thus, eligible to cash refund of accumulated Cenvat credit. Since, on the same issue for earlier period, the Tribunal .....

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