https://www.taxtmi.com/caselaws?id=445368 The Tribunal overturned the decisions of the original authority and Commissioner (Appeals), ruling that the electronically received data by the Appellant, provided to its holding company in the U.S., should not be considered as physical goods. The Tribunal determined that the services qualified as exports, following CBIC guidelines, and directed the original authority to process the refund of accumulated CENVAT credit within four weeks. This decision affirms the Appellant's eligibility for the refund, clarifying the interpretation of data in service provision. en-us Thu, 02 Nov 2023 00:00:00 +0530 Tue, 07 Nov 2023 08:51:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445368 The Tribunal overturned the decisions of the original authority and Commissioner (Appeals), ruling that the electronically received data by the Appellant, provided to its holding company in the U.S., should not be considered as physical goods. The Tribunal determined that the services qualified as exports, following CBIC guidelines, and directed the original authority to process the refund of accumulated CENVAT credit within four weeks. This decision affirms the Appellant's eligibility for the refund, clarifying the interpretation of data in service provision. Case-Laws Service Tax Thu, 02 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445368