The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chandigarh has held that the place of receipt outside India qualifies as export service and the denial of service credit is not sustainable. The appellant, M/s. BlackRock Services India Private Limited challenged the orders dated 31/08/2018 and 31/10/2018 respectively passed by commissioner CGST (Appeals), Gurugram by which the Commissioner rejected the appellant‟s appeal and upheld the order of Adjudicating Authority of rejecting the refund of Cenvat Credit on Input Service used in the provision of Business Support Service(“BSS”) exported outside India.
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