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2017 (1) TMI 1228 - CESTAT, BANGALORE100% EOU - Refund claim of cenvat credit - input services - Car Hire Charges - Foreign Travelling - Freight Outward - Fuel Interstate - Rent Charges - rejection on the ground that nexus between input services and manufactured goods was not provided and the appellant failed to produce the document in support of his claim - Held that: - I find that as far as Car Hire Charges, Foreign Travel and Freight Outward and Rental Charges and Transportation Charges are concerned, they fall in the definition of ‘input service’. But in order to prove that appellant has incurred these expenditure, the appellant is required to produce the documents in support of the same before the original authority who will verify the same and thereafter will allow the refund as per law - In view of this, I am of the considered opinion that this case needs to be remanded back to the original authority with a direction to examine all the documents which may be filed by the appellant - appeal allowed by way of remand.
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