<h1>CESTAT Rulings Favor Exporters on Tax Exemptions: Service Delivery Location Key to Export Status.</h1> A series of legal cases concerning the export of services and related tax exemptions or refunds have been adjudicated by various CESTAT benches in India. In the case of a technical testing company, the service was deemed exported as the reports were delivered and used abroad, allowing tax benefits. Another case involved the receipt of INR for services, which was ruled as export due to foreign currency arrangements. A garment exporter successfully claimed a refund for unutilized Cenvat Credit despite prior restrictions. Other cases addressed the eligibility of service tax refunds and export service classifications, often ruling in favor of the exporters, highlighting the importance of service delivery location and recipient in determining export status.