https://www.taxtmi.com/caselaws?id=204207 The Tribunal found in favor of the appellant, a 100% EOU engaged in Scientific Testing and Consultancy Services, in a refund claim dispute over unutilized Cenvat credit of Service Tax. The Tribunal emphasized the need for authorities to base decisions on the show-cause notice's allegations and defense presented. It highlighted a retrospective amendment to Notification 5/2006-C.E. allowing refunds for services used in providing exported output services. The Tribunal directed a fresh consideration by the adjudicating authority, stressing adherence to Natural Justice principles and the retrospective amendment. The lower authorities' orders were set aside, and the matter was remanded for reevaluation. en-us Wed, 20 Oct 2010 00:00:00 +0530 Thu, 22 Dec 2011 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204207 The Tribunal found in favor of the appellant, a 100% EOU engaged in Scientific Testing and Consultancy Services, in a refund claim dispute over unutilized Cenvat credit of Service Tax. The Tribunal emphasized the need for authorities to base decisions on the show-cause notice's allegations and defense presented. It highlighted a retrospective amendment to Notification 5/2006-C.E. allowing refunds for services used in providing exported output services. The Tribunal directed a fresh consideration by the adjudicating authority, stressing adherence to Natural Justice principles and the retrospective amendment. The lower authorities' orders were set aside, and the matter was remanded for reevaluation. Case-Laws Service Tax Wed, 20 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204207