https://www.taxtmi.com/caselaws?id=773484 Remand of a rebate claim was found unsustainable where the original adjudication had already examined export of services, compliance with rebate conditions, non-availment of Cenvat credit, and the nature of input services. The prior findings, including in the appellant's own matters, supported nexus for the relevant services, so a fresh re-examination lacked justification. Rebate denial on the basis of Swachh Bharat Cess, alleged absence of nexus, limitation, and intermediary service classification was also rejected because SBC was outside the Cenvat credit framework, no SBC credit rebate was claimed, the claim was timely, and the activity was treated as export of services rather than intermediary service. en-us Mon, 23 Jun 2025 00:00:00 +0530 Tue, 24 Jun 2025 08:25:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773484 Remand of a rebate claim was found unsustainable where the original adjudication had already examined export of services, compliance with rebate conditions, non-availment of Cenvat credit, and the nature of input services. The prior findings, including in the appellant's own matters, supported nexus for the relevant services, so a fresh re-examination lacked justification. Rebate denial on the basis of Swachh Bharat Cess, alleged absence of nexus, limitation, and intermediary service classification was also rejected because SBC was outside the Cenvat credit framework, no SBC credit rebate was claimed, the claim was timely, and the activity was treated as export of services rather than intermediary service. Case-Laws Service Tax Mon, 23 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773484