2008 (8) TMI 135

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....m, Vice-President Shri S.M. Vaidya, JDR, for the Appellant. Miss. Padmavati Patil, Advocate, for the Respondent. [Order]. - The Revenue is aggrieved by the order of the Commissioner of Central Excise (Appeals) who has held that the respondents herein who are engaged in the manufacture of ready to eat meals were entitled to refund of unutilized input service credit (the respondents were av....

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.... and the Service Tax Rules, 1994, in original. The Adjudicating authority rejected the claims on the above ground; before the lower Appellate Authority the respondents contended that they were ready to produce whatever documents required by the Excise authorities for the purpose of grant of refund. The Commissioner (Appeals) accepted this prayer as seen from para 5 of the impugned order which is r....

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....s failed to produce original documents as well as records on the strength of which the appellant sought the refund. Further, he held that the appellant failed to furnish any documentary evidence to prove that these services availed by them were used in or in relation to the manufacture of final product. I have already held that the appellant has used all the input services except the one (Policy c....

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....were not used in or in relation to the manufacture of their final products. Further, they contended that they were ready to produce any documents, which may be required by the Deputy Commissioner for granting their refund of un-utilized input service credit, which were used in the course of production of their final products. They also rightly questioned that the department has failed to issue Sho....