https://www.taxtmi.com/caselaws?id=331205 The Tribunal determined that the appellant's services provided to British Airways (B.A.) in the UK qualified as export under the Export of Service Rules, 2005, with B.A. being recognized as the actual service recipient. Payment in convertible foreign exchange and contractual obligations supported this finding, leading to the allowance of the appeal. As a result, the appellant was granted the refund claim for accumulated Cenvat credit on input services, exempt from service tax. en-us Tue, 08 Mar 2016 00:00:00 +0530 Tue, 16 Aug 2016 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331205 The Tribunal determined that the appellant's services provided to British Airways (B.A.) in the UK qualified as export under the Export of Service Rules, 2005, with B.A. being recognized as the actual service recipient. Payment in convertible foreign exchange and contractual obligations supported this finding, leading to the allowance of the appeal. As a result, the appellant was granted the refund claim for accumulated Cenvat credit on input services, exempt from service tax. Case-Laws Service Tax Tue, 08 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331205