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2018 (10) TMI 764 - AT - Service TaxRefund of CENVAT Credit - section 11B of the Central Excise Act, 1944 - rejected for the reason that they have taken CENVAT credit of the amount which has been collected by Canara Bank - appellants have not produced necessary documents to show that the Canara Bank has collected service tax - Held that:- Appellants have replied to the SCN along with necessary documents to support that they have not taken any CENVAT credit and they have borne the tax incidence. However, it is borne out from the records that the authorities below have not considered these documents - the matter requires to be remanded to the adjudicating authority for considering the documents that are produced by the appellants for establishing their case - appeal allowed by way of remand.
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