https://www.taxtmi.com/caselaws?id=780122 Marketing support services rendered to foreign entities were treated as export of service under the Export of Service Rules, 2005 because the recipient was outside India and payment was received in convertible foreign exchange; the location of the foreign recipient's customers or end-use of goods was not decisive. A rebate claim could not be rejected on alleged ineligible Cenvat credit where that basis was not pleaded in the show-cause notice, as denial cannot travel beyond the scope of the notice. The rebate claim was nevertheless sent back for limited verification of the correlation between export invoices and FIRC copies before final relief. en-us Thu, 16 Oct 2025 00:00:00 +0530 Fri, 24 Oct 2025 09:18:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780122 Marketing support services rendered to foreign entities were treated as export of service under the Export of Service Rules, 2005 because the recipient was outside India and payment was received in convertible foreign exchange; the location of the foreign recipient's customers or end-use of goods was not decisive. A rebate claim could not be rejected on alleged ineligible Cenvat credit where that basis was not pleaded in the show-cause notice, as denial cannot travel beyond the scope of the notice. The rebate claim was nevertheless sent back for limited verification of the correlation between export invoices and FIRC copies before final relief. Case-Laws Service Tax Thu, 16 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780122