2015 (11) TMI 567

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....: Mr. B.G. Chidanand, Adv For the 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 ter....

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....3 of the impugned order saying that the appellant 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 authori....