https://www.taxtmi.com/caselaws?id=291247 The Tribunal set aside the rejection of the refund claim for accumulated CENVAT credit, ruling in favor of the appellant. It determined that the appellant, engaged in providing manpower supply services, did not qualify as intermediaries and their services constituted 'export services'. The Tribunal found the appellant compliant with the Place of Provision of Service Rules, 2012, as the recipient of services was overseas. Consequently, the Tribunal allowed the appeals, granting relief to the appellant and emphasizing the appellant's services did not meet the definition of 'intermediary'. en-us Thu, 16 May 2019 00:00:00 +0530 Tue, 03 Nov 2020 11:16:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291247 The Tribunal set aside the rejection of the refund claim for accumulated CENVAT credit, ruling in favor of the appellant. It determined that the appellant, engaged in providing manpower supply services, did not qualify as intermediaries and their services constituted 'export services'. The Tribunal found the appellant compliant with the Place of Provision of Service Rules, 2012, as the recipient of services was overseas. Consequently, the Tribunal allowed the appeals, granting relief to the appellant and emphasizing the appellant's services did not meet the definition of 'intermediary'. Case-Laws Service Tax Thu, 16 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291247