Right not registered in India cannot be deemed to exist in Indian Territory

Getz Pharma Research Pvt Ltd. Vs Commissioner of Service Tax –VII (CESTAT Mumbai) The appellant is providing testing services to a foreign entity. It received payment in convertible foreign exchange. It claimed refund of input/input services used for export of services under Rule 5 of the Cenvat Credit Rules. Refund was sanctioned. However, department filed appeal before appellate authority claiming it was not an export of service. The commissioner (appeals) allowed the department appeal. Hence, appeal by the assessee. Hon’ble CESTAT, Mumbai set aside the order and allowed the appeal. It h...