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    <title>2013 (2) TMI 382 - CESTAT Ahmedabad</title>
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    <description>The Tribunal allowed all appeals by remanding the case to the adjudicating authority for a fresh review. The appellant&#039;s refund claims were rejected due to lack of nexus between input and output services, non-production of documentary evidence, and absence of a certificate from a chartered accountant. The Tribunal acknowledged the legitimate use of various input services by the appellant and directed a reconsideration focusing on producing necessary evidence and obtaining the required certification for service tax refund eligibility. The Tribunal emphasized adherence to principles of natural justice in the reconsideration process, ensuring a fair review.</description>
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      <link>https://www.taxtmi.com/caselaws?id=220977</link>
      <description>The Tribunal allowed all appeals by remanding the case to the adjudicating authority for a fresh review. The appellant&#039;s refund claims were rejected due to lack of nexus between input and output services, non-production of documentary evidence, and absence of a certificate from a chartered accountant. The Tribunal acknowledged the legitimate use of various input services by the appellant and directed a reconsideration focusing on producing necessary evidence and obtaining the required certification for service tax refund eligibility. The Tribunal emphasized adherence to principles of natural justice in the reconsideration process, ensuring a fair review.</description>
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      <pubDate>Tue, 22 Jan 2013 00:00:00 +0530</pubDate>
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