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2015 (11) TMI 567 - CESTAT BANGALOREDenial of refund claim - Export of services to parent company in Neatherlands - For export of services, Assessee utilized input services on which service tax was paid - Held that:- Commissioner(Appeals) has not examined and actually considered the evidences 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 produce all the evidences to prove their case. - Matter remanded back - Decided in favour of assessee.
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