TaxTMI 
TaxTMI 
2023 (5) TMI 804
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....nts engaged in providing various taxable services, defined under the Finance Act, 1994. The appellants avail Cenvat Credit of service tax paid on input services as per the provisions of the Cenvat Credit Rules, 2004. During the disputed period, the appellants had exported the taxable output services to their group companies located abroad. In view of exportation of the services, there was no scope for utilization of Cenvat Credit availed by the appellants on the input services. Therefore, the appellants had filed the refund applications, claiming refund of service tax paid on the input services in terms of Rule 5 ibid read with the notifications issued thereunder. The refund applications were allowed in some cases by the original authority ....
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....Nexus 19,15,619 G Reduction in proportionate refund 18,20,195 H CA Certificate not produced 10,00,085 I Not an export service 5,74,045 J Relevant documents not produced 13,27,927 K Mismatch of export proceeds 1,85,068 L Others 1,95,503 Total 2,56,12,391 3. Learned Chartered Accountant appearing for the appellants submitted that the grounds assigned for rejection of the refund claims are not sustainable under the law inasmuch as the entire output services were exported by the appellants and such aspect has not been denied by the authorities below. Thus, he contended that benefit of refund provided under the Service Tax statute should be available to the appellants. To strengthen such stand, the learned Chartered....
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....er dated 30.12.2016 with regard to consideration of the limited issued as pointed out by the authorities below in this case. Since, in the remand proceedings, the original authority has not dealt with all the issues arising out of the subject refund applications, I am of the view that the matter should go back to the original authority for a fresh fact finding on all the issues involved in the appeal concerning grant of refund benefit to the appellants. In other words, the original authority should look into all the aspects dealt with by the learned Commissioner (Appeals) vide order dated 30.12.2016, while remanding the matter to him. 6.2. Both authorities below in these cases have held that the relevant date for filing of the refund appli....
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....nts provided under the statute are contained in the invoice, the benefit of refund should be allowed by the original authority. Therefore, rejection of the refund benefit on such ground, in my considered opinion, cannot also stand judicial scrutiny. However, since all the disputed invoices were not examined at this stage, I am of the view that ends of justice would be met, if the matter is remanded to the original authority for verification of the invoices for ascertaining whether, the name of the appellants is appearing in all the disputed invoices and thereafter to consider the grant of refund in their favour. 6.4. As regards denial of the refund benefit on the ground of ineligible input services and absence of nexus, I find that both th....
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....these cases, Revenue has not specifically objected to the fact that the appellants had not complied to the requirements provided under Rule 5 ibid, and the notifications issued thereunder, while claiming the benefit of refund, as a result of the exportation of the output services. Thus, such allegations cannot also stand for judicial scrutiny. 6.5. With regard to the particulars itemized in serial No.7,8,9 & 12 in the above chart, both sides agree that the factual aspects involved in those cases should be examined at the original stage. Accordingly, I am of the view that the issues arising out of the such list at serial Nos. 7,8,9 & 12 should be remanded to the original authority for proper verification of the documentary evidences for asc....