https://www.taxtmi.com/caselaws?id=78129 CESTAT allowed the assessee's refund and cenvat-credit claims for June-August 2007 and rejected the revenue's appeals. Credit for CHA services related to exports and for invoices raised at the head office but attributable to the Mysore unit were upheld. The Tribunal held excess credit claimed where invoices were in an agent's name was allowable since the agent acted as a pure agent. Credit for service tax on supply to SEZ was allowed following tribunal precedent. The assessee's claim for cenvat credit on consultancy services for an uncompleted overseas acquisition was disallowed. en-us Fri, 16 Apr 2010 00:00:00 +0530 Tue, 18 Nov 2025 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78129 CESTAT allowed the assessee's refund and cenvat-credit claims for June-August 2007 and rejected the revenue's appeals. Credit for CHA services related to exports and for invoices raised at the head office but attributable to the Mysore unit were upheld. The Tribunal held excess credit claimed where invoices were in an agent's name was allowable since the agent acted as a pure agent. Credit for service tax on supply to SEZ was allowed following tribunal precedent. The assessee's claim for cenvat credit on consultancy services for an uncompleted overseas acquisition was disallowed. Case-Laws Service Tax Fri, 16 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78129