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2016 (12) TMI 734 - AT - Service TaxRejection of refund claim - rejection on the ground of non-furnishing of the requisite documents and correlation statements - appellant submits that the impugned order is not sustainable as the same has been passed without seeing the documents produced by the appellant along with the refund claim application. She further submitted that there is no requirement to submit the original documents in order to avail the refund of unutilized CENVAT credit - also reliance was placed on the decision of the case of C Bay Remote Services Pvt. Ltd. Vs. CST [2016 (8) TMI 990 CESTAT Mumbai] by appellant, where it was held that if the Adjudicating authority has any doubt, he may call for the original documents, in that event appellant should submit original documents as and when required. Held that: - this case needs to be remanded back to the original authority to examine the documents already produced by the appellant and also any other document which the appellant may produce before the original authority and the original authority is directed to decide the refund claim of the appellant keeping in view the judgments passed by the Tribunal and is relied upon by the appellant. - appeal allowed by way of remand.
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