2015 (11) TMI 567

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....Respondent : Mr. N. Jagadish, A.R. ORDER: Per : ASHOK KUMAR ARYA The appellant namely M/s Philips Electronics India Ltd. Bangalore has filed the appeal against the order of Commissioner (Appeals) Bangalore wherein the order-in-original passed by the Assistant Commissioner (Service Tax) has been upheld rejecting the refund claims of the appellant in terms of Rule 5 of CENVAT Credit Rules 2004.....

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....ellant has not been able to prove the export of their services to their parent company. 3. Considering the fact that Commissioner(Appeals) has not examined and actually considered the evidences produced to establish the fact of export of services made to the parent company of the appellant, the case is remanded back to the original adjudicating authority to examine all the evidences which are to ....