https://www.taxtmi.com/caselaws?id=755398 The CESTAT Mumbai allowed the appeal regarding denial of refund of unutilized accumulated CENVAT Credit. The department denied refund claiming services were not exported as place of provision was in India under Rule 9(c) of Place of Provision of Service Rules, 2012. The tribunal found that consideration received by appellant from principal was directly linked to product sales, contrary to previous coordinate bench decisions. The tribunal disagreed with earlier precedents treating the parties as independent entities and allowed the refund claim. The department's appeal to SC was denied admission. en-us Tue, 09 Jul 2024 00:00:00 +0530 Fri, 12 Jul 2024 08:35:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755398 The CESTAT Mumbai allowed the appeal regarding denial of refund of unutilized accumulated CENVAT Credit. The department denied refund claiming services were not exported as place of provision was in India under Rule 9(c) of Place of Provision of Service Rules, 2012. The tribunal found that consideration received by appellant from principal was directly linked to product sales, contrary to previous coordinate bench decisions. The tribunal disagreed with earlier precedents treating the parties as independent entities and allowed the refund claim. The department's appeal to SC was denied admission. Case-Laws Service Tax Tue, 09 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755398