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2023 (8) TMI 1238 - AT - Service TaxExempt service or not - repatriation of export proceeds - Revenue appears to have assumed that the assessee did not receive the full amount in convertible foreign exchange with a period of six months from the date of provision of service or within such extended time as approved by the RBI - Rule 6(8) of the CENVAT Credit Rules, 2004 - HELD THAT:- The Ld. Commissioner, having afforded an opportunity to the appellant for production of documents in support, has however observed that the certificate of the chartered accountant furnished by the appellant was dated 16.09.2020, from where he has entertained a doubt that whether it was possible to conduct a thorough verification of all the invoices, ledger, etc., pertaining to three financial years in a matter of few hours. When there is a doubt, then it is always open for the authority to seek clarification / explanation from the appellant in order to arrive at a proper finding instead of suspecting such document. It is not as though there was a serious error for which reason the certificate of the chartered accountant was not considered. Coming to a conclusion based on assumptions and presumptions is not proper. It will be in the interests of justice that the matter be restored to the file of the original authority for de novo adjudication. The authority shall therefore follow the principles of natural justice by affording reasonable opportunities to the appellant to produce necessary documents and evidence in support of their stand and the appellant shall also co- operate with the adjudicating authority without seeking unnecessary adjournments. Appeal allowed by way of remand.
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