https://www.taxtmi.com/caselaws?id=463103 The CESTAT Mumbai held that services provided electronically to a parent company in the Netherlands qualify as export of services under Rule 4(a) of the Place of Provision of Service Rules, 2012, as the goods involvement requirement was not met. Consequently, the appellants were entitled to claim a refund of unutilized CENVAT Credit on input services used for such export. The tribunal set aside the impugned order rejecting the refund and allowed the appeal. en-us Fri, 06 Sep 2024 00:00:00 +0530 Wed, 06 Aug 2025 22:01:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463103 The CESTAT Mumbai held that services provided electronically to a parent company in the Netherlands qualify as export of services under Rule 4(a) of the Place of Provision of Service Rules, 2012, as the goods involvement requirement was not met. Consequently, the appellants were entitled to claim a refund of unutilized CENVAT Credit on input services used for such export. The tribunal set aside the impugned order rejecting the refund and allowed the appeal. Case-Laws Service Tax Fri, 06 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463103