https://www.taxtmi.com/caselaws?id=314237 CESTAT Mumbai allowed the appeal, holding that services provided by the appellant should be classified as Manpower Recruitment or Supply Service rather than Ship Management Service. The tribunal found that staff selected were employees of the foreign service recipient, not the appellant, and the appellant lacked necessary certification for Ship Management Services. Following precedent in Commissioner of Central Excise vs. Jubilant Enpro Pvt. Ltd., the tribunal concluded that since the service recipient was located outside India, the service constituted export, entitling the appellant to refund of unutilized Cenvat credit. The impugned order was set aside. en-us Thu, 11 May 2023 00:00:00 +0530 Mon, 27 May 2024 16:44:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314237 CESTAT Mumbai allowed the appeal, holding that services provided by the appellant should be classified as Manpower Recruitment or Supply Service rather than Ship Management Service. The tribunal found that staff selected were employees of the foreign service recipient, not the appellant, and the appellant lacked necessary certification for Ship Management Services. Following precedent in Commissioner of Central Excise vs. Jubilant Enpro Pvt. Ltd., the tribunal concluded that since the service recipient was located outside India, the service constituted export, entitling the appellant to refund of unutilized Cenvat credit. The impugned order was set aside. Case-Laws Service Tax Thu, 11 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314237