TMI Blog2016 (4) TMI 799X X X X Extracts X X X X X X X X Extracts X X X X ..... s and output services and the relation thereto, there is no appropriate consideration. Hence, it would be just and proper to direct the original authority to verify the records produced by the respondent and if ultimately, it is found that the input services for which CENVAT Credit is claimed by way of refund is relatable to the output services, the refund should be allowed and if not proved, the further consequential order may be passed. As the matter is pertaining to the refund of the claim of 2009, it would be just and proper to direct the original authority to undertake the aforesaid exercise within stipulated time limit. - Decided in favour of petitioner by way of remand - C.E.A. NO. 33 OF 2015 - - - Dated:- 8-3-2016 - JAYANT PATEL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere not fulfilled as per CENVAT Credit Rules, 2004 (hereinafter referred to as the Rules ), viz., Rule 9(6) and Rule 9(9) of the Rules. The matter was carried in appeal before the Commissioner of Central Excise (Appeals-II) and vide order dated 12/11/2010, the Commissioner (Appeals) concurred with the view of first appellate on the point of registration as well as on the point of availability of CENVAT Credit based on the documents for input services as well as output services and vide order dated 12/11/2010, the appeal was dismissed. The matter was further carried in appeal before the Tribunal and the Tribunal found that on the point of registration, the objection could not be sustained in view of the decision of mPortal India Wireless S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... documents were lacking or as to whether the documents were sufficient or not. As such, the Tribunal has proceeded on the basis that the original authority had nothing to say about the sufficiency of the documents or otherwise. In our view, the said finding of the Tribunal is contrary to the record of the original authority as well as the appellate authority as both have found that the conditions of input services and output services are not fulfilled and therefore, the said finding of the Tribunal, in our view cannot be sustained. 10. Mr. Shivadass, learned counsel appearing for the respondent contended that all the documents were produced and instead of dealing with the documents produced or instead of giving a finding that the link ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may be passed. As the matter is pertaining to the refund of the claim of 2009, it would be just and proper to direct the original authority to undertake the aforesaid exercise within stipulated time limit. 13. In view of the aforesaid observation and discussion, the impugned orders passed by the Tribunal is set aside with the further direction that the matter shall stand restored for refund of claim to the original authority. The original authority shall not deny the refund on the ground of non-registration of the respondent unit under service tax. The original authority shall examine the record produced by the respondent for input services and output services and if found that the input services are relatable to the output servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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