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2018 (12) TMI 92 - AT - Service TaxRefund of CENVAT Credit - input services - life insurance service - employee insurance service - rent a cab service - membership club service - Rule 5 of Cenvat Credit Rules 2004 - refund rightly rejected on the ground that the services were covered under the exclusion clause - Held that:- It can be noticed that among supporting documents placed before the adjudicating authority, invoice copies of input services were placed along with cenvat credit account. Invoice cannot establish the relationship between input and output service and the scrutiny made the adjudicating authority in respect of invoices vis-a-vis abstract of cenvat credit cannot be sufficient document for the purpose of establishment of such relationship. Moreover, such scrutiny by the adjudicating authority was made in the absence of the appellant who, given an opportunity, would have been in a position to justify the same, subject to satisfaction of the adjudicating authority. It is a fit case which is required to be re-adjudicated upon with reference to production of relevant documents that would establish the linkage between input and output service and the same would ensure natural justice to the appellant also - appeal allowed by way of remand.
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