https://www.taxtmi.com/caselaws?id=426522 Refund of unutilized CENVAT credit for export of legal services turned on whether exported legal services qualified as "output service" under Rule 2(p) of the CENVAT Credit Rules, 2004 and were not "exempted services" disentitling refund. The HC held that Rule 2(p) requires the provider to be in the taxable territory and the service not to be in the negative list; the exclusion for services where entire tax is payable by the recipient applies only where the recipient is within the taxable territory. Since the recipient was located outside India and no tax was payable by the recipient in India, the exclusion did not apply, and exported services were excluded from "exempted services" under Rule 6A. Revenue's appeal was dismissed. en-us Mon, 01 Aug 2022 00:00:00 +0530 Wed, 07 Jan 2026 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426522 Refund of unutilized CENVAT credit for export of legal services turned on whether exported legal services qualified as "output service" under Rule 2(p) of the CENVAT Credit Rules, 2004 and were not "exempted services" disentitling refund. The HC held that Rule 2(p) requires the provider to be in the taxable territory and the service not to be in the negative list; the exclusion for services where entire tax is payable by the recipient applies only where the recipient is within the taxable territory. Since the recipient was located outside India and no tax was payable by the recipient in India, the exclusion did not apply, and exported services were excluded from "exempted services" under Rule 6A. Revenue's appeal was dismissed. Case-Laws Service Tax Mon, 01 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426522