https://www.taxtmi.com/caselaws?id=417443 Refund denial for export-related services used beyond the factory premises was held unsustainable where the export refund conditions were otherwise satisfied, following the tribunal's earlier view in the assessee's own case; that denial was set aside. The refund claim based on courier bills required fresh verification of correlation with export or shipping bills, so that issue was remanded for re-adjudication after giving both sides an opportunity to address the evidence. The claim relating to Swachh Bharat Cess and Krishi Kalyan Cess was treated as consequential to the remand and was also sent back to the adjudicating authority for fresh decision. en-us Tue, 23 Nov 2021 00:00:00 +0530 Mon, 24 Jan 2022 08:50:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417443 Refund denial for export-related services used beyond the factory premises was held unsustainable where the export refund conditions were otherwise satisfied, following the tribunal's earlier view in the assessee's own case; that denial was set aside. The refund claim based on courier bills required fresh verification of correlation with export or shipping bills, so that issue was remanded for re-adjudication after giving both sides an opportunity to address the evidence. The claim relating to Swachh Bharat Cess and Krishi Kalyan Cess was treated as consequential to the remand and was also sent back to the adjudicating authority for fresh decision. Case-Laws Service Tax Tue, 23 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417443