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2018 (1) TMI 269 - AT - Service TaxRefund claim - denial on the ground of invoices without address and missing invoices and input services on which credit taken are ineligible input service since they did not have any nexus with output services exported - Held that: - the processing of refunds after the amendment to Rule 15 w.e.f 1.4.2012 is required to be done on a more liberal basis without insisting for one to one correlation. That however will not mean that the input service can also be one which is specifically barred by Rule 2(l) of the CCR 2004 - Even after the amendment to Rule 2(l) w.e.f. 1.4.2011, it has been consistently held that so long as a particular input service is not specifically barred by Rule 2(l) or is not used for the personal consumption of an employee etc. that would very much an eligible input service - refund allowed. In the instant case, appellants have waived their right to show cause notice. However in case, sanctioning authority finds that any particular credit amounts are liable for rejection for the reason that they fall foul of the Rule 2(l), a SCN should have been issued to the appellant. This is certainly was not done. For the limited purpose of providing an opportunity to the appellant to produce necessary documents in respect of credits availed without STC code, missing invoices etc., the matter is remanded to the original authority concerned. Appeal allowed in part and part matter on remand.
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