https://www.taxtmi.com/caselaws?id=375775 The Tribunal held that the services provided by the Indian subsidiary to its UK parent company fell under management consultant services and qualified as exports. The Tribunal found that the services met the criteria for export of service under the relevant rules, including being used outside India and payment in foreign currency. Accordingly, the Tribunal set aside the Commissioner's decision and directed the refund of Cenvat credit to be disbursed within 60 days with interest. en-us Wed, 01 Aug 2018 00:00:00 +0530 Tue, 30 Apr 2019 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375775 The Tribunal held that the services provided by the Indian subsidiary to its UK parent company fell under management consultant services and qualified as exports. The Tribunal found that the services met the criteria for export of service under the relevant rules, including being used outside India and payment in foreign currency. Accordingly, the Tribunal set aside the Commissioner's decision and directed the refund of Cenvat credit to be disbursed within 60 days with interest. Case-Laws Service Tax Wed, 01 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375775