https://www.taxtmi.com/caselaws?id=176780 Services consisting of marketing, administrative and warranty support for an overseas recipient were treated as export of service because the benefit accrued to the foreign client and the service was effectively used abroad, even though part of the work was performed in India. On that basis, refund under Notification No. 5/2006-CE(NT) read with Rule 5 of the CENVAT Credit Rules, 2004 was available. Refund also could not be denied on the theory that accumulated credit could have been utilised for payment of tax, since the tax was required to be paid in cash in the relevant circumstances and the credit was not legally usable for that purpose. The appellant was entitled to refund of accumulated CENVAT credit with consequential relief. 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 Services consisting of marketing, administrative and warranty support for an overseas recipient were treated as export of service because the benefit accrued to the foreign client and the service was effectively used abroad, even though part of the work was performed in India. On that basis, refund under Notification No. 5/2006-CE(NT) read with Rule 5 of the CENVAT Credit Rules, 2004 was available. Refund also could not be denied on the theory that accumulated credit could have been utilised for payment of tax, since the tax was required to be paid in cash in the relevant circumstances and the credit was not legally usable for that purpose. The appellant was entitled to refund of accumulated CENVAT credit with consequential relief. Case-Laws Service Tax Fri, 27 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176780