https://www.taxtmi.com/caselaws?id=369589 Rebate claims under Notification No. 11/2005-ST were held to depend on whether the service was exported, foreign exchange was received, and tax was paid on the exported service. The Tribunal found that scrutiny of the correctness of CENVAT credit availed was not required for deciding the rebate claim, so rejection on broader or extraneous grounds was not sustained. As supporting records, documents and certificates were said to have been produced, the matter was remanded for fresh consideration so the original authority could re-examine the relevant evidence and apply the correct precedent. en-us Mon, 22 Oct 2018 00:00:00 +0530 Wed, 31 Oct 2018 10:09:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369589 Rebate claims under Notification No. 11/2005-ST were held to depend on whether the service was exported, foreign exchange was received, and tax was paid on the exported service. The Tribunal found that scrutiny of the correctness of CENVAT credit availed was not required for deciding the rebate claim, so rejection on broader or extraneous grounds was not sustained. As supporting records, documents and certificates were said to have been produced, the matter was remanded for fresh consideration so the original authority could re-examine the relevant evidence and apply the correct precedent. Case-Laws Service Tax Mon, 22 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369589