Export of Scientific and Technical Consultancy Service – POPS Rule 3 when applicable

M/s Dow Chemical International Pvt. Ltd. Vs C.C.G.ST.(CESTAT Mumbai) CESTAT Mumbai has allowed refund of Cenvat credit on export of Scientific & Technical Consultancy services. Considering the pricing method, it held that Rule 3 and not Rule 4 of the Place of Provision of Services Rules, 2012 was applicable. The Tribunal observed that from payment of material cost plus a markup by the service recipient, it cannot be concluded that goods were made physically available by the service recipient. Pricing method was also held as not a reimbursement. Absence of clause that service recipient was ...