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2015 (11) TMI 618 - AT - Service TaxDenial of refund claim - CENVAT Credit - Nexus with output services - Held that:- Appellants have been denied an opportunity to submit documents and establish their contentions. It is stated that it is not necessary to verify the documents as the invoices do not have any nexus with the export of services. The appellate authority who is also a fact finding authority is duty bound to look into the documents and contentions of the appellants. Without verification of any records, the appellate authority has proceeded in a mechanical fashion to uphold the order of rejection of refund claim. - it is a fit case for remand to the Commissioner (Appeals) for denovo adjudication of the appeal. - matter remanded back - Decided in favour of assessee.
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