https://www.taxtmi.com/caselaws?id=358618 Exemption under Notification No. 18/2009-ST for services used in export depended on production and verification of supporting documents. Because the required records had not been produced before the lower authorities, entitlement could not be finally determined on the existing record. The tribunal therefore set aside the impugned order and remanded the matter to the Original Authority for verification of the documents and fresh decision after giving the appellant an effective opportunity to produce them. en-us Tue, 06 Mar 2018 00:00:00 +0530 Sat, 14 Apr 2018 13:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358618 Exemption under Notification No. 18/2009-ST for services used in export depended on production and verification of supporting documents. Because the required records had not been produced before the lower authorities, entitlement could not be finally determined on the existing record. The tribunal therefore set aside the impugned order and remanded the matter to the Original Authority for verification of the documents and fresh decision after giving the appellant an effective opportunity to produce them. Case-Laws Service Tax Tue, 06 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358618