https://www.taxtmi.com/caselaws?id=342022 The Tribunal allowed the department's appeals by remanding the case for further examination. It directed a reevaluation of the refund claims for unutilized credit related to services exported under Business Auxiliary Service (BAS), considering the nature of services provided and relevant legal precedents. The Tribunal set aside the Orders-in-Appeal and provided the respondent-assessees with an opportunity to submit additional evidence if required for fresh adjudication. en-us Thu, 23 Feb 2017 00:00:00 +0530 Thu, 11 May 2017 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342022 The Tribunal allowed the department's appeals by remanding the case for further examination. It directed a reevaluation of the refund claims for unutilized credit related to services exported under Business Auxiliary Service (BAS), considering the nature of services provided and relevant legal precedents. The Tribunal set aside the Orders-in-Appeal and provided the respondent-assessees with an opportunity to submit additional evidence if required for fresh adjudication. Case-Laws Service Tax Thu, 23 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342022