https://www.taxtmi.com/caselaws?id=366519 Refund claims for service tax paid on services used in or in relation to export of goods were sent back for fresh verification because the export linkage and service use had not been properly substantiated before the lower authorities. New documents were produced for the first time before CESTAT, and those materials had not been examined earlier. As the Revenue raised no objection to remand and the documents required scrutiny, the Tribunal directed the adjudicating authority to re-examine the claims and decide them after granting the assessee an opportunity of hearing. en-us Thu, 16 Aug 2018 00:00:00 +0530 Thu, 06 Sep 2018 08:41:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366519 Refund claims for service tax paid on services used in or in relation to export of goods were sent back for fresh verification because the export linkage and service use had not been properly substantiated before the lower authorities. New documents were produced for the first time before CESTAT, and those materials had not been examined earlier. As the Revenue raised no objection to remand and the documents required scrutiny, the Tribunal directed the adjudicating authority to re-examine the claims and decide them after granting the assessee an opportunity of hearing. Case-Laws Service Tax Thu, 16 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366519