CCE & GST, Delhi Versus M/s. Providence Equity Advisors India Ltd.
Service Tax
2018 (4) TMI 1583 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 3-4-2018
Service Tax Appeal No. 50301/2018 (SM) – Final Order No. 51135/2018
Service Tax
Hon'ble Smt. Archana Wadhwa, Member (Judicial)
Shri K. Podar, DR-For the Appellant.
Shri Gagan Kumar, Advocate-For the Respondent.
JUDGMENT
Per Archana Wadhwa:
Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal.
2. The brief facts of the case are that the party had filed instant refund claims seeking refund of CENVAT Credit for Banking & Financial Services, which have been exported out of India under Notification No.27/2012
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iled the present appeals both dated 20.03.2017.
3. The Commissioner (Appeals) examined the meaning of 'all other services' as mentioned in the definition of 'total turnover' under Rule 5 (1) E of CCR, 2004 and observed that the definition of 'all other services' has not been provided in CCR, 2004. As per the 'Law of purposive interpretation' the Commissioner (Appeals) observed that the text proceeding the phrase 'all other services' is 'export turnover' . Hence, 'all other services' would mean 'value of all services other than the exported service'. The Commissioner (Appeals) observed that in CCE vs. Aam Services India Pvt. Ltd. [2016 (42) STR 760 (Tribunal- Mumbai)], the Hon'ble Tribunal held that when entire turnover is exported and no o
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ia Pvt. Ltd. – 2016 (42) STR 760 (Tribunal-Mumbai) relied upon by the Commissioner (Appeals).
6. I find that apart from the said decision, the Appellate Authority has also referred to the Hon'ble High Court's decision in the case of CST Vs. Quintiles Technologies Ltd. – 2015 (40) STR 237 (Guj.), wherein various decisions of the Tribunal on the said decision including the decision in the case of Aam Services India Pvt. Ltd (supra) were considered. Accordingly, the Commissioner (Appeals) has held in favour of the assessee. I find that inasmuch as the issue stands decided by the various decisions referred to in the impugned order, which have not been distinguished by the Revenue in their memo of appeal and the applicability of the same has no
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