AGM India Advisors Pvt. Ltd. (“the Appellant”) had exported management consultancy services without payment of Service Tax under Rule 4 of the erstwhile Export of Service Rules, 2005. Since the Appellant was exporting services and therefore, not in a position to utilize the CENVAT Credit availed by them on input services used for providing output … Continue reading Remittance against export of services received in INR but through foreign bank is deemed to be received in convertible foreign exchange – One of the Export conditions stand satisfied AGM India Advisors Pvt. Ltd. Vs. Commissioner of Service Tax, Mumbai-I[2015 (10) TMI 2411 – CESTAT MUMBAI]