https://www.taxtmi.com/caselaws?id=307978 Denial of refund of accumulated and unutilised Cenvat credit under Rule 5 required fresh consideration because the objections raised, including absence of export of service, nexus with output service, invoice defects and foreign-currency payment issues, had already been examined in earlier Tribunal directions. As both sides sought remand and the dispute was covered by the earlier interim and final orders, the matter was sent back to the original adjudicating authority for re-adjudication in accordance with those directions. The impugned order was set aside. en-us Tue, 14 Jul 2015 00:00:00 +0530 Fri, 19 May 2023 21:49:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307978 Denial of refund of accumulated and unutilised Cenvat credit under Rule 5 required fresh consideration because the objections raised, including absence of export of service, nexus with output service, invoice defects and foreign-currency payment issues, had already been examined in earlier Tribunal directions. As both sides sought remand and the dispute was covered by the earlier interim and final orders, the matter was sent back to the original adjudicating authority for re-adjudication in accordance with those directions. The impugned order was set aside. Case-Laws Service Tax Tue, 14 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307978