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2015 (11) TMI 905 - AT - Service TaxRefund of CENVAT Credit - determination of amount to be refunded for export of services for the relevant period - amount of CENVAT credit restricted as per service tax return for the quarter - input invoices were not available for verification - Notification No. 5/2006C.E. (N.T.) dated 14/3/2006 - Held that:- CENVAT credit cannot be restricted to the amount availed & as shown in the ST-3 returns for a quarter. It is refundable to the extent of accumulated credit lying at the end of the period for which the refund relates. This will include the amount of brought forward credit as well from the earlier quarter(s). So far the issue of address on the invoices being not that of the registered premises, I hold that the claim rejected on this ground is bad. I direct to verify to the extent, if the services have been received in any of the offices of the appellant and duly accounted for in the books of accounts, the credit is allowable. So far issue of missing invoices is concerned, the appellant is given opportunity to produce the invoices which shall be considered, as per Rules, at the time of hearing in the remand proceedings. The appellant during the course of hearing have also produced a copy of ST-3 return, filed on 23.07.09 relating to the period under consideration. - adjudicating authority shall peruse his records as well as the documents produced in support of the balance refund claim - Matter remanded back - Decided in favour of assessee.
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