https://www.taxtmi.com/caselaws?id=352561 The Judicial Member upheld the Commissioner(Appeals) decision, ruling in favor of the private limited company for a refund of unutilised CENVAT credit for exported taxable services. The services provided were deemed as export services, not intermediary services, based on Rule 6A of Service Tax Rules 1994 and relevant case law. The judgment emphasized the independence of the company and its foreign parent, highlighting that the services benefitted the foreign recipient and were not aimed at facilitating sales in India. The Revenue's appeal was dismissed, affirming the eligibility of the company for the refund claim. en-us Mon, 13 Nov 2017 00:00:00 +0530 Mon, 18 Dec 2017 08:24:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352561 The Judicial Member upheld the Commissioner(Appeals) decision, ruling in favor of the private limited company for a refund of unutilised CENVAT credit for exported taxable services. The services provided were deemed as export services, not intermediary services, based on Rule 6A of Service Tax Rules 1994 and relevant case law. The judgment emphasized the independence of the company and its foreign parent, highlighting that the services benefitted the foreign recipient and were not aimed at facilitating sales in India. The Revenue's appeal was dismissed, affirming the eligibility of the company for the refund claim. Case-Laws Service Tax Mon, 13 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352561