https://www.taxtmi.com/caselaws?id=268444 The Tribunal allowed the appeal, overturning the lower appellate Authority's decision and granting the appellant a refund of unutilized cenvat credit totaling Rs. 13,88,262. The Tribunal held that services benefiting overseas entities are considered exports of services used outside India, in line with precedents like Paul Merchants vs. CCE, Chandigarh and Microsoft Corporation (India) Pvt. Limited vs. CST, New Delhi. en-us Thu, 21 May 2015 00:00:00 +0530 Tue, 12 Jan 2016 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268444 The Tribunal allowed the appeal, overturning the lower appellate Authority's decision and granting the appellant a refund of unutilized cenvat credit totaling Rs. 13,88,262. The Tribunal held that services benefiting overseas entities are considered exports of services used outside India, in line with precedents like Paul Merchants vs. CCE, Chandigarh and Microsoft Corporation (India) Pvt. Limited vs. CST, New Delhi. Case-Laws Service Tax Thu, 21 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268444