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2015 (9) TMI 782 - AT - Service TaxRefund - unutlized cenvat credit - export of goods - Rule 5 of Cenvat Credit Rules, 2004 read with Notification No. 41/2007-S.T. - nexus of input services with export of goods - Held that:- As the documents are not generated at single point of time but are generated in the course of various stages of trade and as such if the same are taken together as a whole, the evidences of export and utilization of export service is established beyond doubt. Thus, the rejection of the claim on the basis of some information not available in some documents, is not tenable and also not a requirement of Rule 5 of Cenvat Credit Rules, 2004 read with Notification No. 41/2007. The evidence of export has not been doubted and what is doubted is that some information not available on some invoices like in the case of invoices of the exporter not bearing the shipping bill no. and exporter invoices no. - this not a discrepancy as such invoices are generated at the later point of time. Where the exporter is not a manufacturer, he only has to satisfy that neither Cenvat credit has been taken by the manufacturer or by him not the manufacturer have separately applied for refund with respect to the same taxes, which the appellants have done in support of its claim. - matter remanded back - adjudicating authority directed to reconsider the claim of refund - Decided iin favor of assessee.
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