https://www.taxtmi.com/caselaws?id=262192 The appellate authority upheld the rejection of a refund claim under Rule 5 of the CENVAT Credit Rules, 2004, amounting to Rs. 2,35,981, due to services provided at a non-registered premises in the USA. The tribunal determined that the services were utilized for tax compliance in the USA for the appellant's permanent establishment there, making them ineligible for CENVAT credit. However, after considering the Double Taxation Avoidance Treaty (DTAT) with the US and legal requirements for the permanent establishment, the tribunal allowed the appeal, concluding that the CENVAT credit was admissible for fulfilling legal obligations related to the appellant's US office. en-us Fri, 10 Apr 2015 00:00:00 +0530 Wed, 13 Jan 2016 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262192 The appellate authority upheld the rejection of a refund claim under Rule 5 of the CENVAT Credit Rules, 2004, amounting to Rs. 2,35,981, due to services provided at a non-registered premises in the USA. The tribunal determined that the services were utilized for tax compliance in the USA for the appellant's permanent establishment there, making them ineligible for CENVAT credit. However, after considering the Double Taxation Avoidance Treaty (DTAT) with the US and legal requirements for the permanent establishment, the tribunal allowed the appeal, concluding that the CENVAT credit was admissible for fulfilling legal obligations related to the appellant's US office. Case-Laws Service Tax Fri, 10 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262192