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2017 (3) TMI 611 - AT - Service TaxRebate claim - export of services - Held that: - The SCN states that there is no dispute with regard to the export of services and the payment of service tax on the services exported. The rebate sanctioning authority has proceeded to analyse the issue whether credit is admissible on input services which in my view exceeds the jurisdiction while conduct of proceedings for sanction of rebate - As the fact of export of services as well as the payment of service tax on the services exported is not in dispute, the rejection of rebate is unjustified - appeal allowed - decided in favor of appellant.
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