https://www.taxtmi.com/caselaws?id=426635 The Tribunal allowed the appeals challenging the denial of refund of Cenvat Credit on Input Service used in providing Business Support Service exported outside India. It held that the appellant's services did not fall under the intermediary category but qualified as export of service, emphasizing the burden of proof on the department and violations of natural justice. The denial of refund was deemed unsustainable, directing the recalculating of the refund by the adjudication authority within three months, ensuring proper opportunity for the appellants. en-us Mon, 08 Aug 2022 00:00:00 +0530 Fri, 08 Sep 2023 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426635 The Tribunal allowed the appeals challenging the denial of refund of Cenvat Credit on Input Service used in providing Business Support Service exported outside India. It held that the appellant's services did not fall under the intermediary category but qualified as export of service, emphasizing the burden of proof on the department and violations of natural justice. The denial of refund was deemed unsustainable, directing the recalculating of the refund by the adjudication authority within three months, ensuring proper opportunity for the appellants. Case-Laws Service Tax Mon, 08 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426635