https://www.taxtmi.com/caselaws?id=469503 Services rendered on one's own account to an overseas recipient are treated as export of service, not intermediary service, where the provider does not merely facilitate a supply between two parties. On that basis, refund under Rule 5 of the Cenvat Credit Rules, 2004 and the refund notification cannot be denied solely on an intermediary classification. A separate objection based on alleged lack of nexus between input services and output services also does not by itself defeat refund absent an allegation of irregular credit or challenge to actual export. Limited factual verification may still be required for FIRC particulars supporting the claim. en-us Tue, 22 Jul 2025 00:00:00 +0530 Fri, 19 Jun 2026 19:55:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469503 Services rendered on one's own account to an overseas recipient are treated as export of service, not intermediary service, where the provider does not merely facilitate a supply between two parties. On that basis, refund under Rule 5 of the Cenvat Credit Rules, 2004 and the refund notification cannot be denied solely on an intermediary classification. A separate objection based on alleged lack of nexus between input services and output services also does not by itself defeat refund absent an allegation of irregular credit or challenge to actual export. Limited factual verification may still be required for FIRC particulars supporting the claim. Case-Laws Service Tax Tue, 22 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469503