https://www.taxtmi.com/caselaws?id=456152 The CESTAT Bangalore held that services provided under Marketing and Sales Support Agreements including product promotion, technical services, marketing staff, market analysis, and customer updates do not constitute "intermediary services" under CENVAT Credit Rules, 2004. Following precedent from Blackberry India case, the Tribunal found that agreement terms did not create principal-agent or employer-employee relationships necessary for intermediary service classification. The appellant's cash refund claims for accumulated CENVAT credit on export of services were allowed, and the impugned order was set aside. en-us Tue, 24 Jan 2023 00:00:00 +0530 Wed, 03 Jul 2024 19:57:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456152 The CESTAT Bangalore held that services provided under Marketing and Sales Support Agreements including product promotion, technical services, marketing staff, market analysis, and customer updates do not constitute "intermediary services" under CENVAT Credit Rules, 2004. Following precedent from Blackberry India case, the Tribunal found that agreement terms did not create principal-agent or employer-employee relationships necessary for intermediary service classification. The appellant's cash refund claims for accumulated CENVAT credit on export of services were allowed, and the impugned order was set aside. Case-Laws Service Tax Tue, 24 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456152