Commissioner of CGST & CE Mumbai East Versus Western Union Services India Pvt. Ltd.
Service Tax
2019 (2) TMI 15 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 11-1-2019
ST\/86742\/18 – A\/85057\/2019
Service Tax
Mr. S.K. Mohanty, Member (Judicial)
\nFor the Appellant : Shri M. Suresh, Jt. Commr (AR)
\nFor the Respondent : Shri Mihir Deshmukh, Advocate
\nORDER
\nPER: S.K. MOHANTY
\nRevenue is in appeal against the impugned order dated 20.12.2017 passed by the Commissioner of CGST and Central Excise (Appeals-II), Mumbai.
\n2. Brief facts of the case are that the respondent is engaged in the business of providing “Business Support Service” and “Management or Business Consultants Service” and for that purpose, is registered with th<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n output service. On appeal, the learned Commissioner (Appeals) vide the impugned order dated 20.12.2017, has set aside the adjudication order and extended the benefit of refund amounting to Rs. 42,85,660\/- to the respondent, holding that the services exported by the respondent are conforming to the requirement of Rule 3 of Export of Services Rules, 2005 for consideration as export and for grant of the benefit of refund provided under Rule 5 of the Rules. With regard to the issue regarding nexus of input services with the output service provided by the respondent, the impugned order has upheld the adjudication order in denying the Cenvat benefit. Revenue has assailed the impugned order on the ground that allowing the refund benefit on the exp<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n formance of service. Upon analysis of the factual matrix, the learned Commissioner (Appeals) has held that the services provided by the respondent is to be categorized as service falling under Rule 3(1)(iii) of the Export of Service Rules, 2005. Further, I also find that the issue arising out of the present dispute is no more res integra in view of the decision of this Tribunal in the case of Paul Merchants Ltd. v CCE, Chandigarh – 2013 (29) STR 257 (Tri. Del), wherein it has been held that the service receiver located abroad, since has paid for the services, the beneficiary of service in India cannot be termed as service receiver for the purpose of consideration of export, in terms of Rule 3 of the Export of Service Rules, 2005. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Commissioner of CGST & CE Mumbai East Versus Western Union Services India Pvt. Ltd.Service Tax2019 (2) TMI 15 – CESTAT MUMBAI – TMICESTAT MUMBAI – ATDated:- 11-1-2019ST\/86742\/18 – A\/85057\/2019Service TaxMr. S.K. Mohanty, Member (Judicial) For the Appellant : Shri M. Suresh, Jt. Commr (AR) For the Respondent : Shri Mihir Deshmukh, Advocate ORDER PER: S.K. … Continue reading “Commissioner of CGST & CE Mumbai East Versus Western Union Services India Pvt. Ltd.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-16454","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16454","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16454"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16454\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16454"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16454"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16454"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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