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CESTAT Bangalore Allows Rule 5 Refund; Export Services Not Intermediary Services
Case Law Details
- Case Name
- Informatica Business Solutions Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Bangalore
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Informatica Business Solutions Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Bangalore)
The CESTAT Bangalore allowed the appeals filed by Informatica Business Solutions Pvt. Ltd. against the partial rejection of refund claims under Rule 5 of the Cenvat Credit Rules, 2004. The appellant, engaged in providing Information Technology Software Services, customer support services, and marketing and sales support services to its overseas group entity, had claimed refund of accumulated Cenvat credit on export of services. The refund claims had been partly rejected on the grounds that the services w...
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