TMI Blog2008 (11) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... services - credit denied on the ground that the invoices issued was addressed to the Dubai office and that payments were also made from Dubai – since out-put services have been indeed rendered in India, input-services have also emanated in India and used for rendering further services in India, credit not deniable - ST/242/2006-Cus.(BR) - ST/399/2008(PB), - Dated:- 27-11-2008 - Shri M. Veeraiy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the law. (c) The appellant received certain services from M/s. G.E. Power Service (India) Pvt. Ltd. and the said services were reportedly used as input services in rendering the services by the appellant to the above mentioned project. The appellant claimed the service tax paid by M/s. G.E. Power Service (India) Pvt. Ltd. as credit of tax paid on input-service. (d) The Commissioner has denie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect. 5. Ld. DR reiterates the findings of the Commissioner. He also draws our attention that the appellants have admitted in their Memorandum of Appeal that they have not been permitted to undertake any commercial activities and receive or make payments in India. 6. We have carefully considered the submissions from both the sides and perused the records. We find that the out-put services h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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