https://www.taxtmi.com/caselaws?id=376956 The Appellate Tribunal CESTAT ALLAHABAD upheld the Commissioner (Appeals) decision in a case involving refund claims under Cenvat Credit Rules. The Tribunal affirmed that the input service credit was admissible as the services provided qualified as export of services, meeting Rule 6A (d) conditions with the place of provision of services being outside India. Despite the Revenue's arguments, the Tribunal found in favor of the respondents, emphasizing the need for proper documentation support in examining refund claims. The appeals of the Revenue were dismissed, and the decision of the Commissioner (Appeals) was upheld. en-us Fri, 15 Mar 2019 00:00:00 +0530 Tue, 19 Mar 2019 10:08:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376956 The Appellate Tribunal CESTAT ALLAHABAD upheld the Commissioner (Appeals) decision in a case involving refund claims under Cenvat Credit Rules. The Tribunal affirmed that the input service credit was admissible as the services provided qualified as export of services, meeting Rule 6A (d) conditions with the place of provision of services being outside India. Despite the Revenue's arguments, the Tribunal found in favor of the respondents, emphasizing the need for proper documentation support in examining refund claims. The appeals of the Revenue were dismissed, and the decision of the Commissioner (Appeals) was upheld. Case-Laws Service Tax Fri, 15 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376956