TMI Blog2022 (5) TMI 1198X X X X Extracts X X X X X X X X Extracts X X X X ..... s customers, it is clear that the benefit of these services are accruing to the customer located outside India. Thus, there is no doubt that the services will qualify to be export of services under the provisions of the Export of Service Rules, 2005. Unjust enrichment - HELD THAT:- The services to be export of services, then the issue of unjust enrichment does not require our consideration as it is a settled issue that unjust enrichment principles are not applicable to export transactions as held by this Tribunal in the case of VODAFONE CELLULAR LTD AND VODAFONE ESSAR CELLULAR LTD VERSUS COMMISSIONER OF CENTRAL EXCISE [ 2014 (3) TMI 117 - CESTAT MUMBAI] . Appeal allowed - decided in favor of appellant. - Service Tax Appeal Nos.281 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same was sought to be rejected by issuance of SCN dated 14.03.2011. The Appellant was served with the Adjudication order dated 27.05.2011 wherein the said rebate claim stood rejected. The First Appellate authority has rejected the appeal before him vide order dated 19.07.2011. Hence the present appeal before us. 4. We have heard the Counsel appearing for the Appellant and the Ld. Authorized Representative for the Revenue and perused the appeal records. 5. The short issue to be decided in this case is as to whether the services of MRAS provided by the Appellant would be an export of service or not. We find that this Tribunal in a similar matter pertaining to MRAS services vide Final Order Nos. ST/A/52612-52613/2017-CU(DB), dated 29-3- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Part performance of service outside India shall be treated as performed outside India. In view of the above discussion and analysis, we hold that the appellant have rendered taxable services which are exported out of India and, as such, they are eligible for the claim of refund of input service credits in terms of Rule 5 of Cenvat Credit Rules, 2004. Also, vide the decision in the case of BAYER BIO SCIENCE P.LTD. Versus COMMR. OF CUS., C. EX. S.T., HYDERABAD-II [2019 (25) G.S.T.L. 230 (Tri. - Hyd.)], while dealing with a similar situation, this Tribunal had held that :- With respect to the service tax post introduction of the Export of Services Rules, in terms of Rule 3(1), where the taxable services are performed partly outsi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the clients in Germany files applications for and obtains IPR and thereafter the second phase of the activity viz., multiplication of the seeds developed and their sale in India begins. The service in question is not relatable to the second phase of the activity which begins only after they have obtained IPR. Therefore, we find that the services in question are delivered partly outside India and partly within India and the payment for the services is received in foreign exchange and hence these services should be treated as export of services and therefore they are not liable to service tax on these services. 6. In the instant case, on perusal of the invoices issued by the Appellant to various overseas customers, it is clear that the b ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
