https://www.taxtmi.com/caselaws?id=345531 The Appellate Tribunal upheld the Commissioner(Appeals)' decision that services provided by overseas branches should not be included in the total turnover for refund calculation under the Cenvat Credit Rules, 2004. The Tribunal emphasized that if the services were not included in the export turnover, they should also be excluded from the total turnover. This ruling clarified that overseas branch services should not be considered part of the activities conducted by the respondent in India for refund calculation purposes, ensuring adherence to legal requirements and consistency in interpretation. en-us Tue, 30 May 2017 00:00:00 +0530 Tue, 02 Jan 2018 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345531 The Appellate Tribunal upheld the Commissioner(Appeals)' decision that services provided by overseas branches should not be included in the total turnover for refund calculation under the Cenvat Credit Rules, 2004. The Tribunal emphasized that if the services were not included in the export turnover, they should also be excluded from the total turnover. This ruling clarified that overseas branch services should not be considered part of the activities conducted by the respondent in India for refund calculation purposes, ensuring adherence to legal requirements and consistency in interpretation. Case-Laws Service Tax Tue, 30 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345531