TMI Blog2009 (2) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... pany. Because of the booking of the orders, the foreign Company gets business. Therefore, the service is also utilized aboard – Benefit of export available. - ST/259/2008 - 95/2009 - Dated:- 10-2-2009 - Shri T.K. Jayaraman, Member (Technical) and Shri M.V. Ravindran, Member (Judicial) (Final Order No. 95/2009 dt. 10.2.2009 certified on 20.2.2009 in Appeal No. ST/259/2008) Shri Mahesh Jai Singh, Consultant for Appellant. Shri V. Poorna Chandra Rao, SDR for Respondent. Per M.V. Ravindran: This appeal is directed against Order-in-Appeal No.78/2008 dated 30.1.2008. 2. The relevant facts that arise for consideration are the appellant had claimed rebate of Rs.1,00,71,975/- for the service tax paid on the commissions re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inance Act, 1994. 3. Learned Consultant appearing on behalf of the appellant would submit that the issue involved in this case is squarely covered by the decision of this Bench in the case of: (i) Blue Star Ltd. Vs. CCE, Bangalore - 2008 (86) RLT 671 (CESTAT-Ban.) = 2008-TIOL-716-CESTAT-BANG (ii) ABS India Ltd. Vs. CCE, Bangalore - 2008 (88) RLT 969 (CESTAT-Ban.) = 2008-TIOL-1500-CESTAT-BANG It is the submission that the services rendered is for the firm in Singapore and qualify to be Export of Service. 4. Learned SDR, on the other hand would counter in saying that the services rendered by the appellant is to their own concern i.e. Lenova Singapore. It is his submission that provisions of Rule 3 of Export of Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs for the sales of the goods manufactured by the subsidiary situated in Singapore. For this purpose, they received certain commission and initially they paid the Service Tax. Later they realised as they had exported the service, they would not be liable to pay Service Tax. Hence, they requested for refund of the amount. The refund was rejected by the Original Authority. The rejection order has been upheld by the Appellate Authority. Both the Original Authority and Appellate Authority have held that the service has been rendered in India and it has been utilized, delivered in India and it is also used in India. The learned Advocate strongly argued that the understanding of the lower authority is not correct, the services have rightly been d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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