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2019 (6) TMI 1599 - AT - Service TaxRefund of CENVAT Credit - export of services - SCN not issued - POPOS Rules - whether the Commissioner is justified in remanding the matter back to the Adjudicating Authority for determination of the question of export of service under the provisions of ‘place of provisions of service rules 2012’? - HELD THAT:- This Tribunal has repeatedly held that without issuing a show cause notice of the intended disallowance of a claim, the same cannot be done legally as the issue of valid show cause notice is a sine quo non for assuming jurisdiction, to pass an adjudication order. In the facts of the present case, it is an admitted fact that the appellant has been engaged in similar activities, wherein they provide credit report on worthiness of the buyer of the product manufactured by the seller /principal, who are located outside India. The appellant has also brought on record several adjudication orders for the period July, 2014 to March, 2016, wherein under the similar facts and circumstances, cenvat credit has been refunded and the status of export of service is accepted by the Department, which has not been further carried in appeal by the Department. The order of remand by the Commissioner (Appeals) for re-determination of the issue whether the appellant has exported their services is without any merit - Adjudicating Authority is directed to grant the refund within a period 45 days from the date of receipt of the order along with interest as per rules - appeal allowed - decided in favor of appellant.
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