2019 (11) TMI 1467

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.... Shri Onil Shivadikar, Authorized Representative for the Respondent ORDER PER: S.K. MOHANTY Heard both sides and perused the records. 2. The appellant has assailed the impugned order dated 03.08.2018 passed by the learned Commissioner (Appeals), CGST, Central Excise and Service Tax, Raigarh. Vide the impugned order, the learned Commissioner (Appeals) has upheld rejection of refund b....

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....on contained in Rule 5 ibid is extracted herein below: "Rule 5. Refund of CENVAT Credit. - (1) A manufacturer who clears a final product or an intermediate product for export without payment of duty under bond or letter of undertaking, or a service provider who provides an output service which is exported without payment of service tax, shall be allowed refund of CENVAT credit as determin....

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.... that denial the refund benefit on ground of establishment of nexus between input and output services cannot be sustained. Further, the department has not proceeded under Rule 14 ibid for denial the ineligible Cenvat credit to the appellant. Since, the issue in the present case involves refund of accumulated Cenvat credit under Rule 5 ibid, the findings should only be confined to ascertain whether....

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....id not submit any evidence before the lower authorities in this regard. The appellant submits that due service tax liability had been discharged it under proper documentation. Thus, on the ground of non-submission of evidence regarding payment of service tax on Sponsorship Service, I am of the view that the matter should be remanded to the original authority for verification of the evidence regard....