Services provided to Facebook, Ireland is Export Service & eligible for cenvat refund

Commissioner of Service Tax Vs. M/s. Gupshup Technology India Pvt. Ltd. (CESTAT Mumbai) Respondent M/s Gupshup Technology India Pvt. Ltd (previously known as Webaroo Technology Pvt. Ltd.) are engaged in providing services under the category of Business Support Service (BSS). They provide the SMS Aggregator services to M/s Facebook under an agreement for which the bills were raised to M/s Facebook, Ireland and the amount was received in convertible foreign currency. They filed four refund applications towards refund of unutilized cenvat credit of input services used for export of services in t...