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2021 (11) TMI 119 - AT - Service TaxRebate of Service Tax - Export of services - non-compliance with the prescription in Notification No. 41/2012 - HELD THAT:- This is a case where, rebate of service tax paid on Manpower Supply Agency, Sampling/Analysis and Survey, Port Services, Port Services – Barging and Loading, etc., used by the appellant for exporting their goods, was claimed. From the fact that the appellants chose not to participate in adjudication proceedings, it becomes clear that place of services has not been placed on record. The appellants have failed in discharging their responsibilities, at least bringing actual facts on record, which is their duty. The Adjudicating Authority was left with no choice other than passing the order, based on materials on record. The appellants have, in any case, no documentary evidences to rebut the findings of the Adjudicating Authority - there is no dispute that a legal ground can be urged at any point of time, but however, in the factual matrix, the lower authorities have not discussed nor had they any chance to go into the claims for refund of CENVAT Credit by analysing the appellants’ claims vis-à-vis Rule 5 of the CENVAT Credit Rules. This issue is remanded to the file of the Adjudicating Authority, who shall only verify the claim of refund of the appellants under Rule 5 ibid. and pass a speaking order thereafter, after affording reasonable opportunity to the appellants - Appeal allowed by way of remand.
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