𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗘𝘅𝗽𝗼𝗿𝘁 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 𝗮𝗻𝗱 𝗥𝗲𝗳𝘂𝗻𝗱 𝗖𝗹𝗮𝗶𝗺𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Services consumed outside India are not taxable. Any amount deposited in such cases is not service tax and is refundable."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: Aegis Limited 𝗜𝘀𝘀𝘂𝗲: Whether the refund rejection due to non-fulfillment of convertible foreign exchange requirements was justified. 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: The appellant provided consulting engineering services to M/s Minnesota Steel Industries, USA, which were consumed outside India.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that services provided and consumed outside India are non-taxable under the Finance Act, 1994. Refund claims cannot be rejected as premature due to pending foreign exchange receipts. Deposited amounts, not considered service tax, must be refunded. The appeal was allowed, and the refund was sanctioned.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Aegis Limited vs. Commissioner of Central Excise & ST, Surat-I 𝗦𝗘𝗥𝗩𝗜𝗖𝗘 𝗧𝗔𝗫 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼. 13528 of 2013-DB 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 09 June 2023 📜 This ruling reinforces that export services consumed outside India are non-taxable and refunds cannot be denied on procedural grounds like pending foreign exchange receipts.