https://www.taxtmi.com/caselaws?id=292318 The Tribunal ruled in favor of the appellant, a subsidiary of a Denmark-based company, determining that the Ship Management Services provided to their overseas associate company qualified as 'export services' under the Place of Provisions of Service Rules, 2012. The appellant's services were found to be on a principal-to-principal basis, not as intermediaries, allowing them to claim cash refund of accumulated CENVAT Credit. The judgment emphasized the appellant's role as service providers and aligned with past precedents, granting them the relief sought. en-us Wed, 15 Jan 2020 00:00:00 +0530 Tue, 16 Feb 2021 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292318 The Tribunal ruled in favor of the appellant, a subsidiary of a Denmark-based company, determining that the Ship Management Services provided to their overseas associate company qualified as 'export services' under the Place of Provisions of Service Rules, 2012. The appellant's services were found to be on a principal-to-principal basis, not as intermediaries, allowing them to claim cash refund of accumulated CENVAT Credit. The judgment emphasized the appellant's role as service providers and aligned with past precedents, granting them the relief sought. Case-Laws Service Tax Wed, 15 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292318