https://www.taxtmi.com/caselaws?id=381553 Assisting a foreign principal in sourcing and procuring goods from India was not treated as intermediary service because the appellant only facilitated procurement for its principal, with no third party receiving any service in the transaction. The activity was characterised as business support or business auxiliary service, and the CBEC Education Guide specifically excludes intermediary services in respect of goods, including buying agents. On that basis, the refund of unutilized Cenvat credit could not be denied, and the refund claim was admissible. en-us Thu, 21 Feb 2019 00:00:00 +0530 Mon, 26 Aug 2019 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381553 Assisting a foreign principal in sourcing and procuring goods from India was not treated as intermediary service because the appellant only facilitated procurement for its principal, with no third party receiving any service in the transaction. The activity was characterised as business support or business auxiliary service, and the CBEC Education Guide specifically excludes intermediary services in respect of goods, including buying agents. On that basis, the refund of unutilized Cenvat credit could not be denied, and the refund claim was admissible. Case-Laws Service Tax Thu, 21 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381553