https://www.taxtmi.com/caselaws?id=373878 The Tribunal classified the technical testing and analysis services provided by the appellant as 'export of service' based on fulfilling defined conditions. The appellant was deemed eligible for a refund claim of unutilized Cenvat credit, following precedents establishing similar services as export services. The Tribunal granted the refund claim, remanding the matter for recalculating the admissible amount while excluding certain input services lacking substantiating evidence or falling under the exclusion clause. Consequential relief was provided to the appellant. en-us Fri, 18 Jan 2019 00:00:00 +0530 Tue, 22 Jan 2019 08:04:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373878 The Tribunal classified the technical testing and analysis services provided by the appellant as 'export of service' based on fulfilling defined conditions. The appellant was deemed eligible for a refund claim of unutilized Cenvat credit, following precedents establishing similar services as export services. The Tribunal granted the refund claim, remanding the matter for recalculating the admissible amount while excluding certain input services lacking substantiating evidence or falling under the exclusion clause. Consequential relief was provided to the appellant. Case-Laws Service Tax Fri, 18 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373878