2018 (6) TMI 383

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r on the ground that the first appellate authority has incorrectly rejected the refund claim filed by them in respect of the service tax credit paid on various input services, and the said services were used for rendering export of output service. While Revenue is in appeal against the impugned order on the ground that the first appellate authority has incorrectly  held that the refund claims are filed within time. The issue as recorded by the first appellant authority fall for consideration are as under: (i)  whether computation of refund is correct in terms of the provisions of Notification No. 27/2012-CE (NT) read with Rule 5 of the Cenvat Credit Rules, 2004? (ii)  whether refund of input services viz. Air Travel agent s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....is issue needs reconsideration by the first appellate authority as appellant had produced re-conciliation statement indicating the correct amount of refund which needs to be calculated but the first appellate authority in the impugned order has not passed  any observations or given any reasoning either to accept or to reject it. In view of this, without expressing any opinion on the merits of the issue on point no. l, the matter is remanded back to the first appellate authority to reconsider the same after following principles of natural justice. 6.  As far as point No. (ii) as to eligibility to CENVAT credit on travel service, accommodation service, cargo handling service, it is the argument of the learned Departmental Represent....