TMI Blog2015 (7) TMI 1427X X X X Extracts X X X X X X X X Extracts X X X X ..... h 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 re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... foreign entity does not amount to export of service. Further, the other objections raised by the Revenue for denial of refund are 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. 2. Both sides agree that such a battery of objections had been raised by the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in line with the observations in the Interim Order. Therefore the impugned orders are set aside and the matters are remanded to the original adjudicating authority to consider the refund claims in accordance with the directions in the Interim Order passed by this Tribunal. Needless to say that if any part of the claim is proposed to be rejected, the appellants should be given an opportunity to p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the matter. We, accordingly, set aside the impugned order and remand the matter to the original adjudicating authority for fresh decision in the light of the Interim Order and also in view of the observations made and directions contained in the Final Order in the appellant s own case referred supra. Appeal is disposed of in the above manner. (Pronounced in open court) - - TaxTMI - TMITa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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