- CESTAT ruled that Dell India’s marketing and support services to foreign affiliates qualify as export of services.
- The tribunal found that payments received in foreign exchange and the location of the service recipient determine export status.
- The Commissioner (Appeals) wrongly denied export status and CENVAT credit eligibility, exceeding the scope of the show-cause notice.
- The tribunal allowed Dell’s appeal and remanded the case only for verification of supporting documents.
Source: taxscan.in
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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