https://www.taxtmi.com/caselaws?id=267417 The Appellate Tribunal held that services provided by a consultancy firm to a US-based entity qualified as export of services as they were consumed outside India, meeting the criteria under Rule 5 of CENVAT Credit Rules, 2004. Citing precedents, the Tribunal overturned the Commissioner's decision, allowing the appellant's refund claim. The services, although involving analysis conducted in India, were utilized by the US entity for services to foreign companies, not in India. The Tribunal emphasized that services provided in India but consumed abroad constituted export of services, leading to a favorable outcome for the appellant. en-us Thu, 16 Apr 2015 00:00:00 +0530 Wed, 04 Nov 2015 23:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267417 The Appellate Tribunal held that services provided by a consultancy firm to a US-based entity qualified as export of services as they were consumed outside India, meeting the criteria under Rule 5 of CENVAT Credit Rules, 2004. Citing precedents, the Tribunal overturned the Commissioner's decision, allowing the appellant's refund claim. The services, although involving analysis conducted in India, were utilized by the US entity for services to foreign companies, not in India. The Tribunal emphasized that services provided in India but consumed abroad constituted export of services, leading to a favorable outcome for the appellant. Case-Laws Service Tax Thu, 16 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267417