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2021 (7) TMI 22 - AT - Service TaxRefund of service tax and cesses paid - failure to distribute credit to their SEZ and DTA units in the manner prescribed under Rule 7 of Cenvat Credit Rules, 2004 - failure to pay the vendors for the invoices on which refund is claimed - failure to prove claim of cenvat credit - violation of condition at para 3(III)(a), 3(III)(d) and Rule 5 of SEZ Notification No.12/2013-ST dt. 01/07/2013 - HELD THAT:- The appellant has SEZ units as well as DTA units and had centralized Service Tax registration at Bangalore. The present refund application pertains to only SEZ units and is not connected with DTA units whereas the Commissioner(Appeals) in the impugned order has wrongly come to the finding that the appellant has filed refund claim application for input services which have also been used in DTA units. Further it is found that the impugned services involved in the present case for which refund has been denied, fall in the approved list of input services issued by the Development Commissioner and the appellant has produced on record the instruction issued by the Government of India, Ministry of Commerce and Industries, SEZ unit, where it is found that these services have been specifically covered as input services. For each violation alleged by the Revenue, appellant have produced documentary proof in the form of invoices, bank statements and other records but the same has not been considered by the authorities below. Appellant has produced all those documentary proof along with the appeal paper book and some of the documents have also been produced along with written submissions at the time of hearing of these appeals. Since those documents and statements have not been considered in the impugned order by the learned Commissioner(Appeals) and the Commissioner(Appeals) has come to the finding which is not based on verification of the documents. The matter needs to be remanded to the original authority with a direction to consider the statements, invoices and documents produced by the appellant in support of his claim and thereafter decide the refund application by passing a reasoned order - Appeal allowed by way of remand.
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