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2019 (11) TMI 1070 - AT - Service TaxRefund of unutilized CENVAT credit paid - export of services - input services used for providing the Consulting Engineering Services exported during the impugned period - N/N. 5/2006-CE dated 14.3.2006 - Denial on the ground of nexus of input services with the output service - HELD THAT:- Commissioner (A) has rejected the refund claims on certain services on the ground that there is no direct nexus between the input service and the output services which is not legally sustainable. The appellant have produced various decisions cited supra wherein all these services have been held to be input services and has nexus with the output service, therefore, the denial of refund on lack of nexus is not sustainable in law and therefore, the appellants are entitled to the refund on these input services - the appellant is also entitled to refund of CENVAT credit in respect of Commercial and Industrial Construction Service, Company Secretary and Public Relation Management Service being essential for rendering output service. Refund has been rejected on the ground of non-production of documents - HELD THAT:- Case remanded back to the original authority who will examine the documents which may be produced by the appellants in support of their refund claims. Denial of refund on the basis of debit notes - HELD THAT:- As far as denial of refund on the basis of debit notes in which the amount paid and services received are not clear. In view of the decisions, the debit note is a valid document for claiming CENVAT credit under Rule 9 of the CENVAT Credit Rules, 2004. Denial of refund on other procedural irregularities viz., that invoices does not contain address of the appellant - HELD THAT:- Denial of refund on other procedural irregularities viz., that invoices does not contain address of the appellant is also not sustainable in law because the appellant is engaged in export of service and these services are essential for rendering output service. The matter is remanded back to the original authority for verification of the documents, invoices as well as the details in the debit notes; and thereafter, pass a fresh order and determine the eligible refund claim of the appellant - appeal allowed by way of remand.
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