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2015 (7) TMI 221 - AT - Service TaxRefund of accumulated Cenvat credit - documents are not in the name of the appellant - no nexus between input services and the final product - distribution of credit by the ISD - held that:- In the impugned orders other than saying that bills are not in the name of the appellant, there is no other observation at all. It is not even possible to conclude that documents are not in the name of the appellant in view of the clear finding that refund claim was not defective but had all the requirements fulfilled. In such a scenario, the observations that the bills are not in the name of the unit is not supported by facts. The appellant has taken credit on the basis of invoices issued by Input Service Distributor and on going through one of the invoices I find that the invoice appears to fulfill the requirement of the law. The bills give name of the Input Service Distributor, address and the details of credit passed on with the details of service providers and the credit in the annexure. In the absence of any consideration whatsoever other than a bland observation that bills are not in the name of the unit and in view of the submission that very same documents were used by the appellant for taking credit the obvious conclusion is that appellant has taken credit on the basis of invoices issued by ISD and therefore what is required to be examined while considering the refund claim was correctness of the ISD invoice whether it had the required details or not. - expenses like bank charges, CA services, CHA services, Cargo Services etc are required and can be considered in or in relation to manufacture and clearance of final products unless the contrary is proved which is not the case here. Under the circumstances, the matter in any case has to be remanded since the refund claim has to be considered afresh. - Decided in favour of assessee.
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