https://www.taxtmi.com/caselaws?id=437528 The Tribunal allowed the appeals in favor of the appellants, setting aside the denial of refund claims by the department for service tax paid on input services. The Tribunal held that the services provided by the appellants to their parent company located abroad constituted export of service, entitling them to refund under Rule 5 of Cenvat Credit Rules, 2004. The Tribunal emphasized that the services consumed abroad could be considered as 'export of service,' aligning with the judgment of the Bombay High Court and previous Tribunal decisions. en-us Thu, 23 Mar 2023 00:00:00 +0530 Mon, 08 May 2023 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437528 The Tribunal allowed the appeals in favor of the appellants, setting aside the denial of refund claims by the department for service tax paid on input services. The Tribunal held that the services provided by the appellants to their parent company located abroad constituted export of service, entitling them to refund under Rule 5 of Cenvat Credit Rules, 2004. The Tribunal emphasized that the services consumed abroad could be considered as 'export of service,' aligning with the judgment of the Bombay High Court and previous Tribunal decisions. Case-Laws Service Tax Thu, 23 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437528