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2018 (6) TMI 1216 - CESTAT AHMEDABADValidity of Remand orders of the Ld. Commissioner (Appeals) - refund claim - export of services - denial mainly on the ground that the overseas company and their Indian arm that is the appellant are merely different establishments and not separate legal entities - Held that:- The Ld. Commissioner (Appeals) has not examined the issue whether both the companies are mere establishments or separate legal entities and consequently, service provided by the appellant would qualify as export service and accordingly the appellant are eligible to refund of the service tax paid on specified services used in the export of service or otherwise. The issue of taxability was never raised in the SCN nor in the order of the adjudicating authority, therefore, the remand order of the Ld. Commissioner (Appeals) to examine the issue of taxability, is beyond the scope of the brief and cannot be sustained. Appeals are allowed by way of remand to the Ld. Commissioner (Appeals).
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