https://www.taxtmi.com/caselaws?id=362175 The Tribunal allowed the appeal, remanding the case for further verification to determine if the appellant's services qualified as an export of service for a refund claim. The Tribunal emphasized that services performed in India but used by a foreign entity outside India and paid for in foreign exchange meet the export criteria. It clarified that the absence of an agreement and the use of a debit note do not invalidate the export claim if payment in foreign exchange and actual service provision to the foreign entity are established. The case was remanded for proper scrutiny of documents and payment receipts to decide on the eligibility for a refund. en-us Thu, 17 May 2018 00:00:00 +0530 Thu, 21 Jun 2018 06:21:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362175 The Tribunal allowed the appeal, remanding the case for further verification to determine if the appellant's services qualified as an export of service for a refund claim. The Tribunal emphasized that services performed in India but used by a foreign entity outside India and paid for in foreign exchange meet the export criteria. It clarified that the absence of an agreement and the use of a debit note do not invalidate the export claim if payment in foreign exchange and actual service provision to the foreign entity are established. The case was remanded for proper scrutiny of documents and payment receipts to decide on the eligibility for a refund. Case-Laws Service Tax Thu, 17 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362175