https://www.taxtmi.com/caselaws?id=392557 The Tribunal allowed the appeal filed by the Appellant, granting relief in the dispute over the refund claim of accumulated Cenvat credit for input services related to exported output services. The Tribunal determined that the Scientific & Technical Consultancy Services provided constituted an export of service under Rule 3 of the Place of Provision of Service Rules, rejecting the Revenue's argument based on Rule 4. Additionally, the Tribunal disagreed with the rejection of certain refund amounts, allowing claims for garden maintenance and recruitment services. The decision was pronounced on 06.09.2019. en-us Fri, 06 Sep 2019 00:00:00 +0530 Mon, 24 Feb 2020 08:56:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392557 The Tribunal allowed the appeal filed by the Appellant, granting relief in the dispute over the refund claim of accumulated Cenvat credit for input services related to exported output services. The Tribunal determined that the Scientific & Technical Consultancy Services provided constituted an export of service under Rule 3 of the Place of Provision of Service Rules, rejecting the Revenue's argument based on Rule 4. Additionally, the Tribunal disagreed with the rejection of certain refund amounts, allowing claims for garden maintenance and recruitment services. The decision was pronounced on 06.09.2019. Case-Laws Service Tax Fri, 06 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392557