https://www.taxtmi.com/caselaws?id=766352 CESTAT Hyderabad remanded the case back to the Original Authority after finding the adjudicating orders non-speaking on key issues. The appellant was denied Cenvat credit for input services used in exporting output services, with authorities claiming the export services were non-taxable and lacked nexus with input services. The tribunal held that abbreviated terms in export invoices prevented proper service classification under pre-negative list regime. Since the adjudicating authority failed to examine both classification and nexus issues despite these being grounds for denial, the matter was remanded for fresh examination on merits regarding proper service classification and nexus requirements. en-us Fri, 21 Feb 2025 00:00:00 +0530 Mon, 24 Feb 2025 08:05:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766352 CESTAT Hyderabad remanded the case back to the Original Authority after finding the adjudicating orders non-speaking on key issues. The appellant was denied Cenvat credit for input services used in exporting output services, with authorities claiming the export services were non-taxable and lacked nexus with input services. The tribunal held that abbreviated terms in export invoices prevented proper service classification under pre-negative list regime. Since the adjudicating authority failed to examine both classification and nexus issues despite these being grounds for denial, the matter was remanded for fresh examination on merits regarding proper service classification and nexus requirements. Case-Laws Service Tax Fri, 21 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766352