https://www.taxtmi.com/caselaws?id=471665 Marketing and technical support services supplied to an overseas group entity for consideration received in convertible foreign exchange are treated as exports of services rather than intermediary services. Consistent treatment of materially similar services supports export classification where the supplier provides the services directly to the overseas recipient. Consequently, denial of refund of accumulated CENVAT credit on the ground that the services are intermediary services is unsustainable. en-us Wed, 08 Oct 2025 00:00:00 +0530 Sat, 12 Sep 2026 17:47:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471665 Marketing and technical support services supplied to an overseas group entity for consideration received in convertible foreign exchange are treated as exports of services rather than intermediary services. Consistent treatment of materially similar services supports export classification where the supplier provides the services directly to the overseas recipient. Consequently, denial of refund of accumulated CENVAT credit on the ground that the services are intermediary services is unsustainable. Case-Laws Service Tax Wed, 08 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471665