CESTAT clarifies services not listed in Rule 3(1) of Export of Services Rules, 2005 qualify for CENVAT Credit refund.

CESTAT clarifies services not listed in Rule 3(1) of Export of Services Rules, 2005 qualify for CENVAT Credit refund. https://www.taxtmi.com/highlights?id=70978 Refund of unutilised CENVAT Credit - intermediary services or not - POPOS Rules - export of services - The learned CESTAT has rightly concluded that all services except those specifically mentioned in Rule 3(1) of the Export of Services Rules, 2005 are covered within the scope of Export of Taxable Services. The Adjudicating Authority had clearly misread the said Rule - HC en-us Wed, 19 Jul 2023 09:00:29 +0530 Wed, 19 Jul 2023 09:00:29 +0530 TaxTMI RSS Generator CESTAT clarifies services not listed in Rule 3(1) of Export of Services Rules, 2005 qualify for CENVAT Credit refund. https://www.taxtmi.com/highlights?id=70978 Refund of unutilised CENVAT Credit - intermediary services or not - POPOS Rules - export of services - The learned CESTAT has rightly concluded that all services except those specifically mentioned in Rule 3(1) of the Export of Services Rules, 2005 are covered within the scope of Export of Taxable Services. The Adjudicating Authority had clearly misread the said Rule - HC Highlights Service Tax Wed, 19 Jul 2023 09:00:29 +0530 https://www.taxtmi.com/highlights?id=70978