https://www.taxtmi.com/caselaws?id=429320 The Tribunal ruled in favor of the Appellant, a private limited company engaged in exporting services, allowing their appeal for a refund of Cenvat Credit on input services under the Service Tax Rules. The rejection of the refund by the Adjudicating Authority was overturned as the Tribunal determined that the Appellant and the overseas company were distinct legal entities, not merely branches of the same entity. The decision was based on legal interpretations and precedents, categorizing the services provided by the Appellant as export of services, thereby granting the refund sought. en-us Thu, 20 Oct 2022 00:00:00 +0530 Sat, 22 Oct 2022 10:03:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429320 The Tribunal ruled in favor of the Appellant, a private limited company engaged in exporting services, allowing their appeal for a refund of Cenvat Credit on input services under the Service Tax Rules. The rejection of the refund by the Adjudicating Authority was overturned as the Tribunal determined that the Appellant and the overseas company were distinct legal entities, not merely branches of the same entity. The decision was based on legal interpretations and precedents, categorizing the services provided by the Appellant as export of services, thereby granting the refund sought. Case-Laws Service Tax Thu, 20 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429320