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2010 (10) TMI 368 - AT - Service TaxRefund of Cenvat credit - Input services - Whether the appellant is falling within the clauses indicated in Notification No. 5/2006-C.E. (N.T.) for refund of such input services - The appellant is a 100% EOU and is not providing any services in India - Notification 5/2006-C.E. (N.T.) has been retrospectively amended by the Finance Act, 2010, which would indicate that the assesses are eligible for refund of the Cenvat credit of input or output services, which are “used for” providing output service - The appellant had filed all the required documents as directed in the show-cause notice but, the adjudicating authority has gone beyond the show-cause notice and has rejected the refund claim on the ground of time bar and also invoking the provisions of sub-rule (1) of Rule 4A. Held that: the issue needs to be considered by appreciating factual matrix and the retrospective amendment carried out to Notification 5/2006-C.E. (N.T.), without expressing any opinion on the merits of the case, set aside the orders of both the lower authorities and remand the matter back to the adjudicating authority to re-consider the issue afresh after following the Principles of Natural Justice.
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