Refund of unutilized CENVAT Credit - Output service - services on which no tax was payable by the...

Refund of unutilized CENVAT Credit - Output service - services on which no tax was payable by the Respondent - The assessee is a firm of legal practitioners, which renders legal services to its clients both in India, as well as outside India - it cannot but be concluded that the said exclusionary provision i.e., Subrule (2) of Rule 2(p) of the 2004 rules, is not applicable to the assessee, as in respect of legal service exported by it, service tax is not paid by the recipient of service. The rec..... .....

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