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2015 (7) TMI 1427 - AT - Service TaxRefund of accumulated and unutilized credit denied - denial on the ground that undertaking market survey for foreign entity does not amount to export of service - absence of certain facts from the concerned invoices - nexus of the service with their output service as also effect of invoices raised by the service provider paying in foreign currency. HELD THAT:- The Tribunal in TEXAS INSTRUMENTS (INDIA) PVT LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX [2014 (9) TMI 1135 - CESTAT, BANGALORE] in the appellant’s own case involving identical refund dispute pertaining to the earlier quarter where the matter was remanded for fresh adjudication in the light of the interim order passed by the Tribunal. Matter remanded to the original adjudicating authority for fresh decision in the light of the above order - appeal disposed off.
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