- CESTAT Hyderabad allowed appeals by Laxai Avanti Life Sciences Pvt. Ltd., a 100% EOU, against excise and customs duty demands.
- The core issue was whether testing and analysis services provided to foreign clients qualify as ‘export of services’ under the FTDR Act.
- The bench held that ‘export’ should be interpreted as per the Foreign Trade Policy, not the Customs or Central Excise Acts.
- Services supplied to and consumed by recipients outside India, with payment received in foreign exchange, qualify as export of services.
- The tribunal ruled the company is eligible for exemption benefits, overturning the earlier denial by the adjudicating authority.
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.
Latest Posts in "India"
- AAR Rules GST Applies to Small Packaged Shrimp Exports, Citing Retail Packaging Criteria
- Supreme Court to Decide if Leasehold Rights Transfer is Taxable Under GST Law
- Only Entity Named as Exporter in Customs Documents Can Claim Service Tax Refund: CESTAT
- CESTAT Rules Dell India’s Services to Foreign Affiliates Qualify as Export, Allows Appeal
- GSTN Adds “Pending” Option for Credit Notes and ITC Reversal Declaration in IMS from October 2025
