Seafarer’s recruitment service provider is not an intermediary

Anglo Eastern Maritime Services Pvt. Ltd. Vs Commissioner of CGST (CESTAT Mumbai) CESTAT held that Seafarer’s recruitment service provider, who processes the entire selection, medical test, insurance, transportation, training etc. to the overseas client and received convertible foreign exchange, is not an intermediary. FULL TEXT OF THE CESTAT MUMBAI ORDER Rejection of refund claim made as per provisions of Notification No. 27/2012-CE(NT) dated 18.06.2012 of CENVAT credit by the exporter of service on the ground that exporter is an intermediary and place of provision of service is India, is a...