https://www.taxtmi.com/caselaws?id=390811 Refund of unutilized Cenvat credit under Rule 5 was examined on the basis that the underlying services constituted export of service. The Tribunal relied on its earlier final decision in the appellant's own case on identical facts, holding that services rendered in India on behalf of a foreign principal for customers outside India qualify as export of service. As the issue had already been conclusively settled, there was no basis to keep the matter open for fresh reconsideration by the adjudicating authority. The refund claim was held admissible and the remand was not sustained. en-us Wed, 27 Nov 2019 00:00:00 +0530 Mon, 13 Jan 2020 07:45:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390811 Refund of unutilized Cenvat credit under Rule 5 was examined on the basis that the underlying services constituted export of service. The Tribunal relied on its earlier final decision in the appellant's own case on identical facts, holding that services rendered in India on behalf of a foreign principal for customers outside India qualify as export of service. As the issue had already been conclusively settled, there was no basis to keep the matter open for fresh reconsideration by the adjudicating authority. The refund claim was held admissible and the remand was not sustained. Case-Laws Service Tax Wed, 27 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390811