CENTRICA INDIA OFFSHORE PRIVATE LIMITED Vs. CST, DELHI
LAWS(CE)-2015-5-16
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on May 21,2015

Centrica India Offshore Private Limited Appellant
VERSUS
Cst, Delhi Respondents




JUDGEMENT

G. Raghuram, J - (1.)THE appellant is an Indian corporate entity. For the quarter January 2010 to March 2010, appellant applied for refund, lying in its account, of Rs. 23,74,027/ -, claiming to have utilised various input services for providing an output business support service, which was exported by the appellant to an overseas entity. The claim was presented under Rule 5 of the Cenvat Credit Rules, 2004 read with Notification Nos. and dated 14.03.2006.
(2.)THE primary adjudication Authority by the order dated 30.09.2013 sanctioned refund of Rs. 9,35,388/ - while rejecting the claim to the extent of Rs. 13,92,112/ -. The primary Authority rejected the refund claim partly on the ground that support services of business or commerce which the assessee had provided to its overseas associated enterprises and for which it had received remuneration in foreign exchange, was not used outside India but within the Indian territory.
Aggrieved by the primary order, to the extent its claim for refund was negated, the assessee preferred an appeal. The learned Commissioner (Appeals), Delhi -I by the order impugned dated 25.04.2014 rejected the appeal and concurred with the primary Authority and concluded that services provided by the appellant were not used outside India.

(3.)THE appellant entered into service agreements with its overseas associated enterprise M/s. Centrica Plc to assists in managing partnership with suppliers in India and for facilitating efficient interface; to ensure that suppliers follow best practices and share such best practices and processes utilised in India and in e2e are optimized; to advise on widening the scope of potential services delivered in India through a direct workforce in greater control and other associated services. The assessees overseas associate had subsidiaries and affiliates such as British Gas Trading Limited and Direct Energy Marketing Limited which were served by Indian call centres namely EXL and WNS. The role of the assessee under its arraignment with its overseas associate enterprise was to provide the interface and operational synergy between BGTL and DEML and Indian call centres - EXL and WNS.
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