https://www.taxtmi.com/caselaws?id=185994 The Tribunal remanded the case to the original adjudicating authority for reconsideration of the refund claim under Rule 5 of Cenvat Credit Rules. The dispute centered on whether onsite service turnover provided through overseas branches should be included in export turnover and total turnover for refund computation. The Tribunal held that onsite services qualify as export services if payment is received in convertible foreign exchange, warranting inclusion in both turnovers. The matter was disposed of by remand, directing a reassessment based on the inclusion of onsite service turnover in both export and total turnover. en-us Fri, 27 Nov 2015 00:00:00 +0530 Mon, 05 Sep 2016 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185994 The Tribunal remanded the case to the original adjudicating authority for reconsideration of the refund claim under Rule 5 of Cenvat Credit Rules. The dispute centered on whether onsite service turnover provided through overseas branches should be included in export turnover and total turnover for refund computation. The Tribunal held that onsite services qualify as export services if payment is received in convertible foreign exchange, warranting inclusion in both turnovers. The matter was disposed of by remand, directing a reassessment based on the inclusion of onsite service turnover in both export and total turnover. Case-Laws Service Tax Fri, 27 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185994