https://www.taxtmi.com/caselaws?id=437493 The Tribunal allowed the appeals of M/s Watson Pharma Private Limited, holding that their services qualified as export of services under Rule 6A of the Service Tax Rules, 1994. The Tribunal found the appellants eligible for the refund of unutilized CENVAT credit, setting aside the Commissioner (Appeals) order. It was determined that the services were not intermediary services and that the Commissioner (Appeals) violated principles of natural justice by making the classification without providing a reasonable opportunity for a personal hearing. en-us Thu, 30 Mar 2023 00:00:00 +0530 Sun, 07 May 2023 22:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437493 The Tribunal allowed the appeals of M/s Watson Pharma Private Limited, holding that their services qualified as export of services under Rule 6A of the Service Tax Rules, 1994. The Tribunal found the appellants eligible for the refund of unutilized CENVAT credit, setting aside the Commissioner (Appeals) order. It was determined that the services were not intermediary services and that the Commissioner (Appeals) violated principles of natural justice by making the classification without providing a reasonable opportunity for a personal hearing. Case-Laws Service Tax Thu, 30 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437493