https://www.taxtmi.com/caselaws?id=258694 The Tribunal set aside the demand issued to the appellant based on the grounds of revenue neutrality and limitations. It held that the demands were not sustainable on merits due to the appellant's export-only services, making the service tax paid admissible as refund under the Cenvat Credit Rules. Additionally, the Tribunal found the demand to be time-barred as the Show Cause Notice was issued after the relevant financial years, considering the appellant's refund history and lack of intent to evade tax. Thus, the Tribunal allowed the appeal, emphasizing the revenue neutrality of the appellant's export services and the inapplicability of the extended period. en-us Fri, 20 Mar 2015 00:00:00 +0530 Fri, 17 Apr 2015 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258694 The Tribunal set aside the demand issued to the appellant based on the grounds of revenue neutrality and limitations. It held that the demands were not sustainable on merits due to the appellant's export-only services, making the service tax paid admissible as refund under the Cenvat Credit Rules. Additionally, the Tribunal found the demand to be time-barred as the Show Cause Notice was issued after the relevant financial years, considering the appellant's refund history and lack of intent to evade tax. Thus, the Tribunal allowed the appeal, emphasizing the revenue neutrality of the appellant's export services and the inapplicability of the extended period. Case-Laws Service Tax Fri, 20 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258694