https://www.taxtmi.com/caselaws?id=268913 Refund of unutilized Cenvat credit under Notification No. 5/2006-C.E. (N.T.) was held admissible where the claim related to product support services under the agreement. The invoices described the consideration as product support service fee, and the agreement used a worldwide territory; the record did not support reading the territory as limited to India. Although the services were provided from India, that fact alone did not establish that the services were used in India so as to deny refund. The rejection was therefore unsustainable, and refund with consequential relief followed. en-us Wed, 24 Sep 2014 00:00:00 +0530 Fri, 04 Dec 2015 16:25:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268913 Refund of unutilized Cenvat credit under Notification No. 5/2006-C.E. (N.T.) was held admissible where the claim related to product support services under the agreement. The invoices described the consideration as product support service fee, and the agreement used a worldwide territory; the record did not support reading the territory as limited to India. Although the services were provided from India, that fact alone did not establish that the services were used in India so as to deny refund. The rejection was therefore unsustainable, and refund with consequential relief followed. Case-Laws Service Tax Wed, 24 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268913