https://www.taxtmi.com/caselaws?id=776750 The SC dismissed the appeals, upholding the CESTAT's factual findings that the services qualified as exports under Rule 3 (expressions "delivered outside India and used outside India" and "provided from India and used outside India") and that the provider-recipient relationship supported relief. The Court found no perversity in the CESTAT's determinations, saw no warrant to re-open factual conclusions, and declined to interfere with the impugned CESTAT and HC orders. en-us Tue, 06 May 2025 00:00:00 +0530 Wed, 08 Apr 2026 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776750 The SC dismissed the appeals, upholding the CESTAT's factual findings that the services qualified as exports under Rule 3 (expressions "delivered outside India and used outside India" and "provided from India and used outside India") and that the provider-recipient relationship supported relief. The Court found no perversity in the CESTAT's determinations, saw no warrant to re-open factual conclusions, and declined to interfere with the impugned CESTAT and HC orders. Case-Laws Service Tax Tue, 06 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776750