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    <title>2016 (2) TMI 240 - CESTAT BANGALORE</title>
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    <description>Refund claims under Rule 5 of the Cenvat Credit Rules, 2004 for input services used in exported services were sent back for fresh adjudication rather than decided on merits. The tribunal directed the original adjudicating authority to reconsider eligibility in light of the principles laid down in the cited earlier order, and to give the claimant an opportunity to produce documents and evidence and to be heard. The claims were therefore remanded for reconsideration, with no final determination on the admissibility of the individual input services.</description>
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      <link>https://www.taxtmi.com/caselaws?id=271535</link>
      <description>Refund claims under Rule 5 of the Cenvat Credit Rules, 2004 for input services used in exported services were sent back for fresh adjudication rather than decided on merits. The tribunal directed the original adjudicating authority to reconsider eligibility in light of the principles laid down in the cited earlier order, and to give the claimant an opportunity to produce documents and evidence and to be heard. The claims were therefore remanded for reconsideration, with no final determination on the admissibility of the individual input services.</description>
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