https://www.taxtmi.com/caselaws?id=344156 Services of repair and maintenance performed in India for a recipient located outside India were treated as export of services on the facts found, so the service tax demand was unsustainable. Cenvat credit on services received from authorised service centres for warranty and after-sales obligations was held admissible because those services were integrally connected with the appellant's post-sale support function, and the disallowance was set aside. The Tribunal also held that the extended period of limitation could not be invoked, as the ingredients for its application were not established in light of the prior decisions on the same subject matter. The appeal succeeded in full and the demands and penalties were set aside with consequential relief. en-us Thu, 22 Dec 2016 00:00:00 +0530 Fri, 09 Jun 2017 05:40:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344156 Services of repair and maintenance performed in India for a recipient located outside India were treated as export of services on the facts found, so the service tax demand was unsustainable. Cenvat credit on services received from authorised service centres for warranty and after-sales obligations was held admissible because those services were integrally connected with the appellant's post-sale support function, and the disallowance was set aside. The Tribunal also held that the extended period of limitation could not be invoked, as the ingredients for its application were not established in light of the prior decisions on the same subject matter. The appeal succeeded in full and the demands and penalties were set aside with consequential relief. Case-Laws Service Tax Thu, 22 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344156