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2019 (7) TMI 1181 - AT - Service TaxRefund claim - specified services used in relation to the authorised operations in the Special Economic Zone - refund rejected only on the basis that CST/VAT has also been charged by the supplier and therefore it is the sale of goods and not service - benefit of N/N. 17/2011-ST dated 1.3.2011 - Principles of natural justice - HELD THAT:- It is true that if the supplier has charged service tax and the assessee has paid the same, they the assessee is eligible for the Cenvat Credit. But this important aspect has also not been dealt with in the impugned order although as per the learned Counsel the Invoice was produced before the 1st Appellate Authority. Be that as it may, in my view the impugned order is a non-speaking order. Without going into the merits of the contentions raised herein, the impugned order is set aside only to the extent of rejection of the amount of ₹ 1,51,348/- and remanding the matter back to the 1st Appellate Authority with a direction to decide the Appeal after following principles of natural justice - appeal allowed by way of remand.
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