https://www.taxtmi.com/caselaws?id=248861 The Tribunal remanded the case of M/s. Divine Wellness Pvt. Ltd. back to the original authority for re-verification and decision after providing an opportunity for the appellant to be heard. This decision was made to ensure verification of the one-to-one correlation between input and exported services, emphasizing the necessity to confirm that eligible input services were used for exported output services. The appeal was disposed of by way of remand for further examination, allowing for a reevaluation of the refund claim under Rule 5 of the Cenvat Credit Rules, 2004. en-us Thu, 26 Sep 2013 00:00:00 +0530 Thu, 26 Jun 2014 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248861 The Tribunal remanded the case of M/s. Divine Wellness Pvt. Ltd. back to the original authority for re-verification and decision after providing an opportunity for the appellant to be heard. This decision was made to ensure verification of the one-to-one correlation between input and exported services, emphasizing the necessity to confirm that eligible input services were used for exported output services. The appeal was disposed of by way of remand for further examination, allowing for a reevaluation of the refund claim under Rule 5 of the Cenvat Credit Rules, 2004. Case-Laws Service Tax Thu, 26 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248861