Denial of refund treating service as not export service unjustified as service tax not demanded on output service by denying export status

Idex India Pvt. Ltd. Vs Commissioner of CGST (CESTAT Mumbai) CESTAT Mumbai held that as revenue has not demanded any service tax on output service by denying the export status, likewise revenue cannot deny refund by treating the services provided not to be export of service. Facts- The appellants are into the business of providing taxable services in the categories of Business Support Service, Internet & Telecommunication Services, Information Technology Software and Legal Consultation Services since October, 2013. They are providing Business Support Services to its overseas holding compan...