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2015 (11) TMI 618 - CESTAT NEW DELHI

2015 (11) TMI 618 - CESTAT NEW DELHI - TMI - Denial of refund claim - CENVAT Credit - Nexus with output services - Held that:- Appellants have been denied an opportunity to submit documents and establish their contentions. It is stated that it is not necessary to verify the documents as the invoices do not have any nexus with the export of services. The appellate authority who is also a fact finding authority is duty bound to look into the documents and contentions of the appellants. Without ver .....

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ri R.K. Grover, DR ORDER Per: Sulekha Beevi C.S. The appeals are filed against the order which upheld the denial of refund of unutilized Cenvat credit. 2. The appellant filed refund claims under Rule 5 of the Cenvat Credit Rules, 2004 read with Notification No. 5/2006 CE(NT) dated 14.03.2006 for the period April 2010 to June 2010, July 2010 to September 2010 and January 2011 to March 2011. The claim related to services like Management, Maintenance or Repair Services Rent-a-Cab services, Tele-com .....

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ices for which refund was claimed has no nexus with the output service exported. Aggrieved the appellant is before the Tribunal. 3. At the time of hearing, the Chartered Accountant, Shri Gaurav Gupta, who appeared on behalf of the appellants submitted that the appellants were not provided sufficient opportunity to establish their case and that the first appellant authority has upheld the rejection of refund in a mechanical manner without application of mind. He submitted that the appellant had a .....

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