https://www.taxtmi.com/caselaws?id=270467 The Tribunal allowed the appeals by remanding the matter to the Original Adjudicating Authority for denovo adjudication, emphasizing the need to establish nexus between the services and export goods through corroborative documents. The judgment underscored the importance of verifying payment details, establishing correlations, and considering procedural conditions as directory rather than mandatory for refund eligibility. en-us Thu, 05 Nov 2015 00:00:00 +0530 Wed, 06 Jan 2016 23:45:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270467 The Tribunal allowed the appeals by remanding the matter to the Original Adjudicating Authority for denovo adjudication, emphasizing the need to establish nexus between the services and export goods through corroborative documents. The judgment underscored the importance of verifying payment details, establishing correlations, and considering procedural conditions as directory rather than mandatory for refund eligibility. Case-Laws Service Tax Thu, 05 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270467