https://www.taxtmi.com/caselaws?id=342208 The Tribunal upheld the respondents' refund claims for unutilized Cenvat credit on input services due to the export of output services. The key issue was determining the actual service recipient for the purpose of Export of Service Rules, 2005, with the Tribunal concluding that the ultimate beneficiary of the service, British Airways, should be considered the recipient based on contractual obligations and payment terms. The Tribunal dismissed the Revenue's appeals, affirming the decision to allow the refund claims for the respondents. en-us Tue, 11 Apr 2017 00:00:00 +0530 Fri, 28 Apr 2017 10:15:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342208 The Tribunal upheld the respondents' refund claims for unutilized Cenvat credit on input services due to the export of output services. The key issue was determining the actual service recipient for the purpose of Export of Service Rules, 2005, with the Tribunal concluding that the ultimate beneficiary of the service, British Airways, should be considered the recipient based on contractual obligations and payment terms. The Tribunal dismissed the Revenue's appeals, affirming the decision to allow the refund claims for the respondents. Case-Laws Service Tax Tue, 11 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342208