https://www.taxtmi.com/caselaws?id=196950 Refund claims under Rule 5 of the CENVAT Credit Rules required fresh verification in light of export-service principles, and procedural objections could not by themselves finally defeat relief. The Tribunal treated non-taxability of the output service for part of the relevant period, alleged lack of nexus, document defects, absence of registration, and non-production of the service provider's tax payment proof as matters for reconsideration on remand. It also applied earlier rulings to treat services rendered in India as export of service where supplied to an overseas recipient for its business outside India, and it accepted the earlier view on CVD credit taken by a 100% EOU. The impugned orders were set aside and the refund claims remanded for fresh adjudication. en-us Fri, 26 Sep 2014 00:00:00 +0530 Tue, 19 Dec 2017 23:18:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196950 Refund claims under Rule 5 of the CENVAT Credit Rules required fresh verification in light of export-service principles, and procedural objections could not by themselves finally defeat relief. The Tribunal treated non-taxability of the output service for part of the relevant period, alleged lack of nexus, document defects, absence of registration, and non-production of the service provider's tax payment proof as matters for reconsideration on remand. It also applied earlier rulings to treat services rendered in India as export of service where supplied to an overseas recipient for its business outside India, and it accepted the earlier view on CVD credit taken by a 100% EOU. The impugned orders were set aside and the refund claims remanded for fresh adjudication. Case-Laws Service Tax Fri, 26 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196950