https://www.taxtmi.com/caselaws?id=176780 The Tribunal allowed the appeal, ruling in favor of the appellant regarding the refund claim for CENVAT credit on input services. The appellant's argument that services provided to Sun Microsystems, Singapore, should be considered as exported services was accepted, emphasizing the destination-based nature of service tax. Additionally, the rejection based on the appellant's ability to use accumulated CENVAT credit for tax payment was deemed unsustainable, as the appellant had paid service tax in cash as required by law. Consequently, relief was granted to the appellant, affirming their position on both grounds of contention. en-us Fri, 27 Mar 2015 00:00:00 +0530 Thu, 14 Jan 2016 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176780 The Tribunal allowed the appeal, ruling in favor of the appellant regarding the refund claim for CENVAT credit on input services. The appellant's argument that services provided to Sun Microsystems, Singapore, should be considered as exported services was accepted, emphasizing the destination-based nature of service tax. Additionally, the rejection based on the appellant's ability to use accumulated CENVAT credit for tax payment was deemed unsustainable, as the appellant had paid service tax in cash as required by law. Consequently, relief was granted to the appellant, affirming their position on both grounds of contention. Case-Laws Service Tax Fri, 27 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176780