https://www.taxtmi.com/caselaws?id=414817 The Tribunal ruled in favor of the appellant firm, a Partnership Law Firm specializing in Intellectual Property legal services, allowing their refund claims for unutilized CENVAT credit on account of exporting legal services. The Commissioner (Appeals) decisions were set aside, and all appeals were allowed, emphasizing the principle that taxes should not be exported. The Tribunal highlighted the eligibility of the appellant for the refund based on legal precedents and the scope of "output service" under the CENVAT Credit Rules, 2004. en-us Thu, 02 Sep 2021 00:00:00 +0530 Thu, 18 Nov 2021 07:06:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414817 The Tribunal ruled in favor of the appellant firm, a Partnership Law Firm specializing in Intellectual Property legal services, allowing their refund claims for unutilized CENVAT credit on account of exporting legal services. The Commissioner (Appeals) decisions were set aside, and all appeals were allowed, emphasizing the principle that taxes should not be exported. The Tribunal highlighted the eligibility of the appellant for the refund based on legal precedents and the scope of "output service" under the CENVAT Credit Rules, 2004. Case-Laws Service Tax Thu, 02 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414817