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Egon Zehnder Informations And Research Services Pvt. Ltd. Versus CCE & ST, Gurgaon-II

2015 (11) TMI 618 - CESTAT NEW DELHI

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 inv .....

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rity has proceeded in a mechanical fashion to uphold the order of rejection of refund claim. - it is a fit case for remand to the Commissioner (Appeals) for denovo adjudication of the appeal. - matter remanded back - Decided in favour of assessee. - .....

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.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 fo .....

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vices, Security Services, Chartered Accountant Services, Renting of Immovable Property services, Custom House Agent services, Air travel agent services, and Business Support Services. A part of the refund claim was denied by the adjudicating authorit .....

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s 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 suffi .....

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20.11.2014 for personal hearing. The appellant offered to submit the copy of invoices to establish the contentions of the appellant. The Commissioner (Appeals-II) allowed a further opportunity and directed them to produce the invoices on or before 10 .....

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concerned officer was not available on that day and that a fresh date will be given to them for appearance and submission of documents. Though they waited for the fresh date, the impugned order was passed by the Commissioner (Appeals) on 31.12.2014 .....

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stated that they would file relevant invoices in respect of six appeals to the concerned division office for verification, as promised by them during the course of personal hearing held on 20.11.2014. These were not considered for verification as tho .....

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