https://www.taxtmi.com/caselaws?id=208832 A service tax demand required fresh examination because the assessee had raised a revenue-neutrality plea based on its status as an STPI unit exporting services and its entitlement to Cenvat credit, including cash refund under Rule 5 of the Cenvat Credit Rules. The authority had not recorded any finding on that contention, even though it went to the root of the matter. The impugned order was therefore set aside and the matter was remanded to the Commissioner for consideration of the revenue-neutrality issue. en-us Mon, 21 Feb 2011 00:00:00 +0530 Sat, 01 Oct 2011 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208832 A service tax demand required fresh examination because the assessee had raised a revenue-neutrality plea based on its status as an STPI unit exporting services and its entitlement to Cenvat credit, including cash refund under Rule 5 of the Cenvat Credit Rules. The authority had not recorded any finding on that contention, even though it went to the root of the matter. The impugned order was therefore set aside and the matter was remanded to the Commissioner for consideration of the revenue-neutrality issue. Case-Laws Service Tax Mon, 21 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208832