https://www.taxtmi.com/caselaws?id=221436 The Tribunal partly allowed and partly rejected two appeals while rejecting one filed by M/s. BNY Mellon International Operations (India) Pvt. Ltd. regarding refund claims for unutilized service tax credit on input services for export of services. The denial of refund was upheld due to the timing of input services received post-export, in line with Rule 5 of the Cenvat Credit Rules. The decision clarified the eligibility criteria for input services like Meal Vouchers and outdoor canteen services, aligning with legal precedents and emphasizing the necessity for services to be consumed solely for the exported output service. en-us Fri, 02 Nov 2012 00:00:00 +0530 Tue, 08 Jul 2014 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221436 The Tribunal partly allowed and partly rejected two appeals while rejecting one filed by M/s. BNY Mellon International Operations (India) Pvt. Ltd. regarding refund claims for unutilized service tax credit on input services for export of services. The denial of refund was upheld due to the timing of input services received post-export, in line with Rule 5 of the Cenvat Credit Rules. The decision clarified the eligibility criteria for input services like Meal Vouchers and outdoor canteen services, aligning with legal precedents and emphasizing the necessity for services to be consumed solely for the exported output service. Case-Laws Service Tax Fri, 02 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221436