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2019 (12) TMI 234 - CESTAT MUMBAIRefund claim of the accumulated CENVAT Credit - input services - export of goods General Insurance service - Club or Association service - Banking and Financial service - Telephone service - Legal Consultancy service - Management, Repair & Maintenance service - denial on account of nexus - HELD THAT:- The learned Commissioner (Appeals) has rejected the refund claim observing that the Appellants failed to establish by adducing the documentary evidences that there has been nexus between the input service and output service, on which the refund has been claimed during the relevant period - The learned Advocate submits that the said documents have been filed on 29.08.2017 after conclusion of hearing before the learned Commissioner (Appeals). However, the same were not considered since the order was passed on 31.08.2017. The matter to be remanded to the learned Commissioner (Appeals) to consider the document/evidences produced by the Appellant in support of their claim that there has been nexus between the input service and output service, which were ultimately used in the export services, hence eligible to refund of the accumulated CENVAT Credit - Appeal allowed by way of remand.
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