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2021 (11) TMI 693 - AT - Service TaxRefund of unutilised cenvat credit - disallowance for want of nexus - N/N. 27/2012-CE(NT) dt. 18/06/2012 - HELD THAT:- It is settled that with effect from 01/04/2011, the Board has itself done away with the nexus test vide its Notification No.27/2012-CE(NT) dt. 18/06/2012, and hence the disallowance for want of nexus cannot sustain. This view has been expressed in many orders of CESTAT benches, the latest one being of this very bench in the case of SAMSUNG R AND D INSTITUTE INDIA BANGALORE PVT. LTD. VERSUS COMMISSIONER OF CENTRAL TAX, BENGALURU EAST [2021 (3) TMI 1002 - CESTAT BANGALORE]. To this extent therefore, the impugned order is set aside. It is now required to examine whether the reduction of utilised credit for domestic clearances has been done twice, or not. It is not in dispute that the appellant’s claim for refund was after reducing the utilised cenvat credit which appears to have again been reduced by the sanctioning authority in the de novo Order-in-Original. The Commissioner(Appeals) in the impugned order observed that the appellant’s claim for refund of unutilised cenvat credit was not supported by documentary evidences, which would only mean that the appellant perhaps did not properly explain the same with supporting documents as well as computations. Matter remanded back to the file of the adjudicating authority before whom the appellant shall furnish all such evidences as well as computations to establish that it has already reduced voluntarily the utilised cenvat credit and if satisfied, the adjudicating authority shall work out the refund in accordance with law - appeal allowed by way of remand.
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