https://www.taxtmi.com/caselaws?id=267758 The case involved M/s Philips Electronics India Ltd. appealing the rejection of their refund claims under Rule 5 of CENVAT Credit Rules 2004 for exporting services. The Tribunal remanded the case back to the original adjudicating authority for a fresh examination of evidence provided by the appellant to establish the export of services to their parent company. The appellant was directed to submit all evidence during a personal hearing, with the authority instructed to decide the case within eight weeks after the submission of evidence. The appeal was disposed of by way of remand to address the lack of consideration of evidence in the initial decision. en-us Tue, 08 Sep 2015 00:00:00 +0530 Fri, 13 Nov 2015 15:55:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267758 The case involved M/s Philips Electronics India Ltd. appealing the rejection of their refund claims under Rule 5 of CENVAT Credit Rules 2004 for exporting services. The Tribunal remanded the case back to the original adjudicating authority for a fresh examination of evidence provided by the appellant to establish the export of services to their parent company. The appellant was directed to submit all evidence during a personal hearing, with the authority instructed to decide the case within eight weeks after the submission of evidence. The appeal was disposed of by way of remand to address the lack of consideration of evidence in the initial decision. Case-Laws Service Tax Tue, 08 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267758