https://www.taxtmi.com/highlights?id=55957 Refund of Cenvat credit - export of service - benefit was accrued in India - the place of provision of service will more appropriately be categorized under Rule 3 ibid inasmuch as the service recipient has its business establishment in United Kingdom and thus, the place of provision of service is outside India, which would be considered as export of service for grant of refund of service tax paid on the input services. - AT en-us Sat, 19 Dec 2020 06:39:17 +0530 Sat, 19 Dec 2020 06:39:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55957 Refund of Cenvat credit - export of service - benefit was accrued in India - the place of provision of service will more appropriately be categorized under Rule 3 ibid inasmuch as the service recipient has its business establishment in United Kingdom and thus, the place of provision of service is outside India, which would be considered as export of service for grant of refund of service tax paid on the input services. - AT Highlights Service Tax Sat, 19 Dec 2020 06:39:17 +0530 https://www.taxtmi.com/highlights?id=55957