Overseas Services by Tech Mahindra’s Subsidiaries are Not Taxable in India: CESTAT denies Refund on CENVAT & Service Tax Paid

The CESTAT addressed a case involving Tech Mahindra's subsidiaries, where the company sought a refund on CENVAT service tax paid for overseas services. The tribunal held that the services provided by the subsidiaries were not taxable in India. However, since the tax had already been paid, the CESTAT denied the refund claim, emphasizing the importance of adhering to procedural requirements for refunds.