https://www.taxtmi.com/caselaws?id=370416 The Tribunal held that the services provided to Hunkeler AG qualified as export of service, satisfying the criteria under Article 286 (1) (b) of the Constitution and the Export of Service Rules, 2005. The services received from PAIB were classified as management consultancy services, making the appellant eligible for Cenvat Credit. The Tribunal also found no evidence of suppression or misrepresentation by the appellant, leading to the dismissal of the extended period of limitation and penalties. The appeal was allowed, granting consequential benefits to the appellant. en-us Thu, 15 Nov 2018 00:00:00 +0530 Sat, 17 Nov 2018 07:59:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370416 The Tribunal held that the services provided to Hunkeler AG qualified as export of service, satisfying the criteria under Article 286 (1) (b) of the Constitution and the Export of Service Rules, 2005. The services received from PAIB were classified as management consultancy services, making the appellant eligible for Cenvat Credit. The Tribunal also found no evidence of suppression or misrepresentation by the appellant, leading to the dismissal of the extended period of limitation and penalties. The appeal was allowed, granting consequential benefits to the appellant. Case-Laws Service Tax Thu, 15 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370416