https://www.taxtmi.com/caselaws?id=294555 The appellant's claim of export of services under Cenvat Credit Rules was challenged by the Revenue without issuing a show cause notice. The Tribunal held that disallowing the claim without a show cause notice is impermissible. The Commissioner's remand order to determine export status under the 'place of provisions of service rules 2012' was deemed unjustified as the appellant's case was consistent with past accepted export statuses. The appeal was allowed, directing the refund to be granted within 45 days with interest, and the impugned remand order was set aside. en-us Mon, 24 Jun 2019 00:00:00 +0530 Wed, 21 Apr 2021 08:15:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294555 The appellant's claim of export of services under Cenvat Credit Rules was challenged by the Revenue without issuing a show cause notice. The Tribunal held that disallowing the claim without a show cause notice is impermissible. The Commissioner's remand order to determine export status under the 'place of provisions of service rules 2012' was deemed unjustified as the appellant's case was consistent with past accepted export statuses. The appeal was allowed, directing the refund to be granted within 45 days with interest, and the impugned remand order was set aside. Case-Laws Service Tax Mon, 24 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294555