https://www.taxtmi.com/caselaws?id=398140 The Tribunal allowed the appeal in part, granting refund of accumulated Cenvat credit to the Appellant for services classified as 'export of service'. The Tribunal found a nexus between input and output services, contrary to the adjudicating authority's decision. However, credit availed on invoices not in favor of the Appellant was not accepted. The Tribunal clarified the distinction between export of services and intermediary services, emphasizing compliance with CBEC conditions. The decision, issued on 28.07.2020, provided clarity on the issues raised in the case. en-us Tue, 28 Jul 2020 00:00:00 +0530 Thu, 03 Dec 2020 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398140 The Tribunal allowed the appeal in part, granting refund of accumulated Cenvat credit to the Appellant for services classified as 'export of service'. The Tribunal found a nexus between input and output services, contrary to the adjudicating authority's decision. However, credit availed on invoices not in favor of the Appellant was not accepted. The Tribunal clarified the distinction between export of services and intermediary services, emphasizing compliance with CBEC conditions. The decision, issued on 28.07.2020, provided clarity on the issues raised in the case. Case-Laws Service Tax Tue, 28 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398140