2015 (11) TMI 567

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..... 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 be produced again by the appellant, if not produced earlier before him and he will decide the refund applications fresh. The appellant has to be given full opportunity as personal hearing to prod .....

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..... t they are a Unit located in STPI under the category of 100% EOU. They have exported the services to their parent company in Neatherlands. For their export of services, they had utilized input services on which service tax was paid. On this service tax they are entitled to refund under Rule 5 of CENVAT Credit Rules 2004. Learned advocate mentions that the impugned order did not consider their evid .....

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..... and he will decide the refund applications fresh. The appellant has to be given full opportunity as personal hearing to produce all the evidences to prove their case. 4. The original adjudicating authority is to decide the case within eight weeks after the appellant submits all the evidences as personal hearing is over. The appeal is disposed of by way of remand in above terms. - - TaxTMI .....

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