https://www.taxtmi.com/caselaws?id=390816 The Tribunal dismissed the Revenue's appeal, affirming that the respondent's services qualify as 'export services,' and the refund of unutilized CENVAT Credit was justified. The respondent was not classified as an intermediary, and the services provided were on their own account, meeting all conditions under Rule 6A of the Service Tax Rules, 1994. en-us Thu, 09 Jan 2020 00:00:00 +0530 Thu, 29 Jul 2021 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390816 The Tribunal dismissed the Revenue's appeal, affirming that the respondent's services qualify as 'export services,' and the refund of unutilized CENVAT Credit was justified. The respondent was not classified as an intermediary, and the services provided were on their own account, meeting all conditions under Rule 6A of the Service Tax Rules, 1994. Case-Laws Service Tax Thu, 09 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390816