https://www.taxtmi.com/caselaws?id=390183 The Tribunal determined that the appellants' services qualified as export services, making them eligible for cash refund of accumulated credit under Rule 5 of the CENVAT Credit Rules, 2004. The Tribunal found that the appellants did not act as intermediaries as they did not negotiate prices or facilitate transactions between the overseas entity and its clients. Additionally, the Tribunal held that the various input services claimed by the appellants had a nexus with the output services provided, entitling them to cash refunds for these services. The Tribunal allowed the appeals and granted consequential relief as per law. en-us Fri, 20 Dec 2019 00:00:00 +0530 Fri, 22 Oct 2021 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390183 The Tribunal determined that the appellants' services qualified as export services, making them eligible for cash refund of accumulated credit under Rule 5 of the CENVAT Credit Rules, 2004. The Tribunal found that the appellants did not act as intermediaries as they did not negotiate prices or facilitate transactions between the overseas entity and its clients. Additionally, the Tribunal held that the various input services claimed by the appellants had a nexus with the output services provided, entitling them to cash refunds for these services. The Tribunal allowed the appeals and granted consequential relief as per law. Case-Laws Service Tax Fri, 20 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390183