https://www.taxtmi.com/caselaws?id=363128 The Tribunal allowed the appeal, setting aside the decision that denied the appellant's refund claim under Rule 5 of Cenvat Credit Rules, 2004. It was held that the services provided did not qualify as intermediary services under Rule 2(f) of the Place of Provision of Services Rules, 2012, and therefore, the appellant was not liable to pay service tax in India. The Tribunal granted the refund claim for unutilized Cenvat credit with consequential relief, overturning the Commissioner (Appeals) decision. en-us Mon, 02 Jul 2018 00:00:00 +0530 Mon, 09 Jul 2018 08:22:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363128 The Tribunal allowed the appeal, setting aside the decision that denied the appellant's refund claim under Rule 5 of Cenvat Credit Rules, 2004. It was held that the services provided did not qualify as intermediary services under Rule 2(f) of the Place of Provision of Services Rules, 2012, and therefore, the appellant was not liable to pay service tax in India. The Tribunal granted the refund claim for unutilized Cenvat credit with consequential relief, overturning the Commissioner (Appeals) decision. Case-Laws Service Tax Mon, 02 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363128