COMMISSIONEROF CENTRAL EXCISE Vs. TECH MAHINDRA LIMITED

JUDGEMENT

(1.) The Notices of Motion are filed for condonation of delay in filing these Appeals. For the reasons stated in the affidavits in support of these Motions, the delay is condoned. The Notices of Motion are, accordingly, disposed of.

(2.) The Appeals are ADMITTED on the following substantial questions of law :

(3.) Having heard Mr.Kantharia at some length and perusing with his assistance the memo of appeal and grounds raised to challenge the impugned order to the extent indicated therein we are of the opinion that five claims which are for the period post 27.02.2010 have been considered in view of the amended provisions. By Notification No.6/2010ST dated 27.02.2010, clause (a) of subrule (2) of Rule 3 of the Export of Service Rules, 2005 having been omitted the only condition required to be satisfied for terming the taxable service specified in subrule (1) as export of service is payment. If the payment for such service is received by the service provider in convertible foreign exchange, then, the refund claims could not have been rejected.