https://www.taxtmi.com/caselaws?id=371118 The Tribunal remanded the case concerning the refund of accumulated CENVAT Credit for input services used by a 100% Export Oriented Unit (EOU) under the STPI Scheme for providing exported output services. The appellant's claim for the period April to June 2011 was initially denied due to procedural discrepancies. However, upon review, it was determined that the appellant's assertion regarding the credit utilization warranted verification through accounting records. The original decision was set aside, and the case was remanded for further adjudication, granting the appellant a fair opportunity to present their case. en-us Tue, 28 Aug 2018 00:00:00 +0530 Thu, 29 Nov 2018 07:55:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371118 The Tribunal remanded the case concerning the refund of accumulated CENVAT Credit for input services used by a 100% Export Oriented Unit (EOU) under the STPI Scheme for providing exported output services. The appellant's claim for the period April to June 2011 was initially denied due to procedural discrepancies. However, upon review, it was determined that the appellant's assertion regarding the credit utilization warranted verification through accounting records. The original decision was set aside, and the case was remanded for further adjudication, granting the appellant a fair opportunity to present their case. Case-Laws Service Tax Tue, 28 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371118