{"id":5868,"date":"2025-09-10T17:53:17","date_gmt":"2025-09-10T12:23:17","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=5868"},"modified":"2025-09-10T17:53:17","modified_gmt":"2025-09-10T12:23:17","slug":"market-support-services-to-foreign-entity-treated-as-export-cestat","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/market-support-services-to-foreign-entity-treated-as-export-cestat","title":{"rendered":"Market Support Services to Foreign Entity Treated as Export: CESTAT"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/excise-service-tax\/101010000000405903\/market-support-services-rendered-to-foreign-entity-treated-as-export-of-services-cenvat-credit-refund-allowed-cestat\"><span class=\"TextRun SCXW201527835 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW201527835 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">Microsot Corporation (India) Pvt. Ltd. Versus<\/span> <span class=\"NormalTextRun SCXW201527835 BCX0\" data-ccp-parastyle=\"Body-All Documents\">Commissioner of Service Tax, Delhi<\/span><span class=\"NormalTextRun SCXW201527835 BCX0\" data-ccp-parastyle=\"Body-All Documents\"> (2025) 34 Centax 60 (Tri.-Chan)<\/span><\/span><span class=\"EOP SCXW201527835 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>S\/Shri S.S. Garg<\/strong> &amp;<strong> P. Anjani Kumar<\/strong>, Member<\/li>\n<li><strong>Shri Prasad Paranjape<\/strong>, Adv. for the Appellant<\/li>\n<li><strong>Shri Ajay Jain<\/strong>, Authorised Representative for the Respondent<\/li>\n<\/ul>\n<h2><em style=\"font-size: 28px;\">Facts of the Case<\/em><\/h2>\n<p><span class=\"TextRun SCXW206350073 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW206350073 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">The appellant-assessee rendered market support services to a foreign entity on a cost-plus basis concerning the sale of its products in India through independent third-party distributors. The assessee was not engaged in the direct sale of these products in India. The appellant submitted that such services were in the nature of business auxiliary services and should be treated as export of services. Reliance was placed on CESTAT decisions in the assessee\u2019s own cases reported in <\/span><\/span><span class=\"TextRun SCXW206350073 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW206350073 BCX0\" data-ccp-parastyle=\"Body-All Documents\">2014 (36) S.T.R. 766 (Tri.-Del)<\/span><\/span><span class=\"TextRun SCXW206350073 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW206350073 BCX0\" data-ccp-parastyle=\"Body-All Documents\"> and <\/span><\/span><span class=\"TextRun SCXW206350073 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW206350073 BCX0\" data-ccp-parastyle=\"Body-All Documents\">2018 (18) G.S.T.L. 465 (Tri.-Chan)<\/span><\/span><span class=\"TextRun SCXW206350073 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW206350073 BCX0\" data-ccp-parastyle=\"Body-All Documents\">, which recognized similar services rendered to foreign entities as exports. The assessee contended that, accordingly, it was entitled to refund of Cenvat credit on input services used in rendering the aforesaid services. The appellant specifically invoked <\/span><\/span><span class=\"TextRun SCXW206350073 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW206350073 BCX0\" data-ccp-parastyle=\"Body-All Documents\">Rule 5 of Cenvat Credit Rules, 2004<\/span><\/span><span class=\"TextRun SCXW206350073 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW206350073 BCX0\" data-ccp-parastyle=\"Body-All Documents\"> and <\/span><\/span><span class=\"TextRun SCXW206350073 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW206350073 BCX0\" data-ccp-parastyle=\"Body-All Documents\">Rule 3 of Export of Services Rules, 2005<\/span><\/span><span class=\"TextRun SCXW206350073 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW206350073 BCX0\" data-ccp-parastyle=\"Body-All Documents\">, and the matter was accordingly placed before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi.<\/span><\/span><span class=\"EOP SCXW206350073 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><i>CESTAT Held<\/i><\/h2>\n<p><span class=\"TextRun SCXW45116011 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW45116011 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">The CESTAT held that the services rendered by the appellant-assessee qualified as export of services. The Tribunal applied the provisions <\/span><\/span><span class=\"TextRun SCXW45116011 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW45116011 BCX0\" data-ccp-parastyle=\"Body-All Documents\">of Rule 5 of Cenvat Credit Rules, 2004 <\/span><\/span><span class=\"TextRun SCXW45116011 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW45116011 BCX0\" data-ccp-parastyle=\"Body-All Documents\">and <\/span><\/span><span class=\"TextRun SCXW45116011 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW45116011 BCX0\" data-ccp-parastyle=\"Body-All Documents\">Rule 3 of Export of Services Rules, 2005<\/span><\/span><span class=\"TextRun SCXW45116011 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW45116011 BCX0\" data-ccp-parastyle=\"Body-All Documents\">, confirming the eligibility of refund of Cenvat credit on input services. The CESTAT allowed the refund claim and clarified that business auxiliary services rendered to foreign entities, even indirectly, fall within the export of services category.<\/span><\/span><span class=\"EOP SCXW45116011 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><em>List of Cases Cited\u00a0<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2016%20(338)%20E.L.T.%20670%20(Bom.)&amp;itemType=AP\">Garden Silk Mills Ltd. v. Union of India<\/a> \u2014 2016 (338) E.L.T. 670 (Bom.) \u2014 Referred [Para 5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2016%20(342)%20E.L.T.%2017%20(Bom.)&amp;itemType=AP\">Jindal Drugs Pvt. Ltd. v. Union of India<\/a> \u2014 2016 (342) E.L.T. 17 (Bom.) \u2014 Referred [Para 5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2013%20(32)%20S.T.R.%20410%20(Tribunal)&amp;itemType=AP\">Larsen &amp; Toubro Ltd. v. Commissioner<\/a> \u2014 2013 (32) S.T.R. 410 (Tribunal) \u2014 Referred [Para 4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2020%20(374)%20E.L.T.%20145%20(S.C.)&amp;itemType=AP\">Manisha Pharmo Plast Pvt. Ltd. v. Union of India<\/a> \u2014 2020 (374) E.L.T. 145 (S.C.) \u2014 Referred [Para 5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2014%20(36)%20S.T.R.%20766%20(Tribunal)&amp;itemType=AP\">Microsoft Corporation (I) Pvt. Ltd. v. Commissioner<\/a> \u2014 2014 (36) S.T.R. 766 (Tribunal) \u2014 Followed [Paras 4, 7]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2018%20(18)%20G.S.T.L.%20465%20(Tribunal)&amp;itemType=AP\">Microsoft Corporation (India) Pvt. Ltd. v. Commissioner<\/a> \u2014 2018 (18) G.S.T.L. 465 (Tribunal) \u2014 Followed [Para 8]<\/li>\n<li>P.C. Puri v. Commissioner of Income Tax \u2014 1984 SCC Online December 42 \u2014 Referred [Para 4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2021%20(50)%20G.S.T.L.%20269%20(Bom.)&amp;itemType=AP\">Qualcomm India Pvt. Ltd. v. Union of India<\/a> \u2014 2021 (50) G.S.T.L. 269 (Bom.) \u2014 Referred [Para 5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2011%20(273)%20E.L.T.%203%20(S.C.)&amp;itemType=AP\">Ranbaxy Laboratories Ltd. v. Union of India<\/a> \u2014 2011 (273) E.L.T. 3 (S.C.) \u2014 Referred [Para 5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2016%20(339)%20E.L.T.%20356%20(Bom.)&amp;itemType=AP\">Tahnee Heights Co-Op. Housing Society v. Union of India<\/a> \u2014 2016 (339) E.L.T. 356 (Bom.) \u2014 Referred [Para 6]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2016%20(333)%20E.L.T.%20193%20(S.C.)&amp;itemType=AP\">Union of India v. Hamdard (Waqf) Labortories<\/a> \u2014 2016 (333) E.L.T. 193 (S.C.) \u2014 Referred [Para 5]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Microsot Corporation (India) Pvt. Ltd. Versus Commissioner of Service Tax,&hellip;<\/p>\n","protected":false},"author":16,"featured_media":5888,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[49,51,63],"tags":[],"class_list":["post-5868","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-excise-service-tax","category-news-excise-service-tax","category-est-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Market Support Services to Foreign Entity Treated as Export: CESTAT<\/title>\n<meta name=\"description\" content=\"CESTAT held that market support services rendered to a foreign entity qualify as export of services, making assessee eligible for Cenvat credit refund.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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