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2017 (7) TMI 134 - AT - Service TaxRefund of accumulated CENVAT credit - Rule 5 of CCR, 2004 read with N/N. 5/2006-CE(NT) dated 14.03.2006 - denial on the ground that the appellant have not submitted relevant invoices and also in some cases nexus of input services with output services was not established - Held that: - there is no such allegation in the show-cause notice but we are of the view that for processing any refund claim documents which are required for processing refund claim are indeed required and even there is no demand in the show-cause notice for such documents, it should be placed before the sanctioning authority. From the case records it is not clearly established that all the relevant invoices were submitted before the sanctioning authority or before the Commissioner (Appeals) - this issue needs to be verified and if at all required the assessee-appellant shall provide the invoices to the sanctioning authority - matter on remand. Refund claim - rejected on the ground that the assessee-appellant have debited an amount of ₹ 33,91,087/- but the same is not debited towards the sale of service in the domestic market - Held that: - The reversal of ₹ 33,91,087/- was made by the assessee-appellant against the excess CENVAT credit availed in the period which is prior to the relevant period for this refund. If this was the reversal of CENVAT credit of earlier period that too not related to any sale of service in the relevant period, it will not affect the net CENVAT credit availed during the relevant period. Therefore the same should not have been reduced from the total claim amount of the refund in the relevant period. If the above fact on the claim of the appellant is found correct the assessee-appellant is entitled for the refund of this amount - refund allowed. Appeal allowed by way of remand.
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