2017 (8) TMI 598

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....(AR) - For the Respondent ORDER Per: SS GARG The present appeal is directed against the impugned order dated 22.12.2008 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has upheld the Order-in-Original and rejected the appeal of the appellant. Briefly the facts of the present case are that the appellant is a Private Limited Company and is a 100% Export Oriented Unde....

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....ce was issued proposing to reject the refund claim on the ground of nexus between the input service and the services exported. After following the due process of law, the adjudicating authority vide Order-in-Original dated 27.08.2008 rejected the claim of refund and aggrieved by the said order, the appellants have filed the present appeal before the Commissioner who also rejected the appeal. Hence....

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....s along with the reconciliation statement for each quarter but the Commissioner (Appeals) has wrongly observed that the appellants have failed to provide proper evidence to their availment of credit and their eligibility of refund to the original authority. He further submitted that all the services on which the refund has been denied have been held to be 'input services' by various decisions reli....

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....considering all the documents which may be produced by the appellant in support of his claim. The original authority is also expected to consider the various decisions relied upon by the appellant in support of his submission that all the impugned services fall in the definition of 'input service' as provided in Rule 2(I) of the Cenvat Credit Rules. The original authority is directed to di....