https://www.taxtmi.com/caselaws?id=401899 The Tribunal allowed the appeals in favor of the appellant, holding that the appellant was entitled to a refund of service tax paid on input services under Rule 5 of the Cenvat Credit Rules. The Tribunal determined that the services provided to the UK entity for line production services for a movie constituted an export of service due to the UK entity's role as the primary producer and beneficiary, despite the film's production in India and the absence of the UK entity's name in the scenario. The Tribunal dismissed the relevance of the CAG report, which pertained to a different film. en-us Fri, 11 Sep 2020 00:00:00 +0530 Sat, 19 Dec 2020 06:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401899 The Tribunal allowed the appeals in favor of the appellant, holding that the appellant was entitled to a refund of service tax paid on input services under Rule 5 of the Cenvat Credit Rules. The Tribunal determined that the services provided to the UK entity for line production services for a movie constituted an export of service due to the UK entity's role as the primary producer and beneficiary, despite the film's production in India and the absence of the UK entity's name in the scenario. The Tribunal dismissed the relevance of the CAG report, which pertained to a different film. Case-Laws Service Tax Fri, 11 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401899