CESTAT allowed the appeals and set aside the impugned order...

CESTAT allowed the appeals and set aside the impugned order denying refund of unutilized CENVAT credit under Rule 5 of the CENVAT Credit Rules, 2004. The Tribunal held that the services rendered by the appellant to an overseas recipient do not qualify as "intermediary services" under Rule 2(f) of the Place of Provision of Services Rules, 2012, as there is no involvement of three parties, no distinct main and ancillary supplies, and no principal-agent relationship. Applying Rule 3 of the POPS Rules and Rule 6A of the Service Tax Rules, 1994, CESTAT held that the services are exports, and therefore eligible for refund. The original orders sanctioning the refund were restored, and the Revenue's denial was declared unsustainable in law.

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