2019 (7) TMI 1775

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....of litigation the matter reached before the Commissioner (Appeals) who vide Order-in-Appeal No. 256&325/S. Tax/Appeal/D-II/2010 examined the following parameters: (a) Whether the refund claim has been filed in time and with correct jurisdictional authority. (b) Whether it is the fact that the services rendered during material period and claimed to be exported is that of 'Market Research Agency Service'. (c) Whether the services rendered during the material period qualifies as export within definition of Export of Service Rules, 2005. (d) Whether the input services on which credit has been claimed and refund has been sought, have actually been used in providing output services during the material period. (e) Whether the input servi....

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....d to the adjudicating authority was to verify and reconciliation of the same with the bills raised for the service exported and accordingly pass the order. 5. In the second round of litigation before the adjudicating authority as is evident from para 11 of the order, the adjudicating authority have held that the appellant fulfilled both the conditions under the Export of Service Rules, 2005, that is, the service have been exported from India to outside India and the appellant has received convertible foreign exchange, and the amount remitted id matching with the amount of bills raised for the period. This observation was related to the period January to March, 2007. For the balance period pending under dispute i.e. September 2007 to March,....

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.... of the appeal. 7. Learned Authorised Representative for the Revenue has relied upon the impugned order. He also vehemently emphasised that the Commissioner (Appeals) in the first round has made open remand keeping all the issues open. Accordingly, the adjudicating authority has passed the reasoned order, and the question of violation of principles of doctrine of merger, does not arise. 8. Having heard and on going through the facts on record, I am satisfied that in the order-in-appeal in the first round, passed by the Commissioner (Appeals), it is crystal clear that the scope of remand was limited to reconciliation of FIRC with the bills of export of service. Accordingly, I hold that the order of the court below in the second round is hi....