https://www.taxtmi.com/highlights?id=103227 Revenue cannot treat Business Auxiliary Services supplied to a foreign recipient as non-exported for Rule 5 CENVAT-credit refund purposes while not seeking recovery of service tax on the inconsistent premise that those same services were taxable in India. Category III services supplied in relation to business or commerce qualify as exports where the recipient is outside India and the benefit accrues outside India, even if activities are performed in India. Accumulated CENVAT-credit refund claims are therefore admissible for qualifying services. en-us Mon, 31 Aug 2026 08:28:49 +0530 Mon, 31 Aug 2026 08:28:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103227 Revenue cannot treat Business Auxiliary Services supplied to a foreign recipient as non-exported for Rule 5 CENVAT-credit refund purposes while not seeking recovery of service tax on the inconsistent premise that those same services were taxable in India. Category III services supplied in relation to business or commerce qualify as exports where the recipient is outside India and the benefit accrues outside India, even if activities are performed in India. Accumulated CENVAT-credit refund claims are therefore admissible for qualifying services. Highlights Service Tax Mon, 31 Aug 2026 08:28:49 +0530 https://www.taxtmi.com/highlights?id=103227