https://www.taxtmi.com/caselaws?id=763875 The CESTAT Bangalore allowed the appeal regarding cash refund of accumulated cenvat credit on input services used for export services. The appellant provided online technical support services to a foreign corporation's customers under a direct agreement, not as an intermediary. The tribunal held that being an intermediary requires three parties where one facilitates supply between others without providing the main supply themselves. Since the appellant had a direct service agreement and wasn't connected to the end customers, they weren't functioning as intermediaries. The refund denial was overturned and the impugned order was set aside. en-us Mon, 09 Dec 2024 00:00:00 +0530 Thu, 26 Dec 2024 12:33:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763875 The CESTAT Bangalore allowed the appeal regarding cash refund of accumulated cenvat credit on input services used for export services. The appellant provided online technical support services to a foreign corporation's customers under a direct agreement, not as an intermediary. The tribunal held that being an intermediary requires three parties where one facilitates supply between others without providing the main supply themselves. Since the appellant had a direct service agreement and wasn't connected to the end customers, they weren't functioning as intermediaries. The refund denial was overturned and the impugned order was set aside. Case-Laws Service Tax Mon, 09 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763875