TMI Blog2017 (8) TMI 598X X X X Extracts X X X X X X X X Extracts X X X X ..... led to provide proper evidence to their availment of credit and their eligibility of refund to the original authority - Held that: - this case needs to be remanded back to the original authority to pass a fresh order after considering all the documents which may be produced by the appellant in support of his claim - appeal allowed by way of remand. - ST/393/2009-SM - 21064/2017 - Dated:- 14-7-201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exported in terms of provisions of Export of Services Rules 2005, the appellants are entitled to cenvat credit of service tax paid on various input services. The appellants have filed the refund claim being the unutilized cenvat credit of service tax paid on input services amounting to ₹ 20,87,897/- (Rupees Twenty Lakhs Eighty Seven Thousand Eight Hundred and Ninety Seven only) for the peri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the definition of 'input service' as provided in Rule 2(l) of the Cenvat Credit Rules 2004. He further submitted that the refund claim has been wrongly denied on account of lack of nexus which has been settled in favour of the appellant by various decisions of the Tribunal. He further submitted that the impugned order has been passed by observing that the appellants have not produced t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Accenture Services Pvt Ltd. Vs. CST, Mumbai-II - 2015 (40) S.T.R. 719 (Tri. -Mumbai) 3.1. He further submitted that in the appellant's own case, this Tribunal earlier has remanded the case for passing the fresh order in the same set of circumstances vide Final Order No.21895/2014 dated 15.10.2014 wherein the matter was remanded back to the original authority to decide afresh the claim o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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