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CENVAT Credit Refund Restored; Services Held Export, Not Intermediary: CESTAT Mumbai
Case Law Details
- Case Name
- Wacker Chemie India Private Limited Vs Commissioner of Service Tax (CESTAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Mumbai
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Wacker Chemie India Private Limited Vs Commissioner of Service Tax (CESTAT Mumbai)
The CESTAT Mumbai allowed the appeals filed by Wacker Chemie India Private Limited against the Commissioner (Appeals)’ order that had set aside refund claims sanctioned by the original authority under Rule 5 of the CENVAT Credit Rules, 2004. The appellant provided Technical Services, Sales Manager Services and Corporate Key Account Management Services to Wacker Chemie AG, Germany, under separate agreements, receiving consideration in convertible foreign exchange. Refund claims aggregating ₹53,78,269 for ...
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