TMI Blog2018 (10) TMI 1077X X X X Extracts X X X X X X X X Extracts X X X X ..... balance as zero - N/N. 27/2012-CE (NT) dated 18.06.2012 - Held that:- Since the appellant claimed that revised returns were filed manually and the same were available with the department for necessary verification, the matter should be remanded to the original authority for verification of ST-3 returns manually filed by the appellant and the input service invoices, based on which credit was avai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not in a position to utilize the CENVAT Credit for payment of service tax on the output service, it had filed refund applications before the jurisdictional Service Tax authorities, claiming refund of service tax paid on 'input services'. The refund applications filed by the appellant were rejected on the ground that availment of CENVAT Credit for the disputed period was not reflected in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled, incorporating the credit particulars therein. He further submits that based on the records maintained by the appellant, the Chartered Accountant's firm had also certified export of service by the appellant and also availment of CENVAT Credit on the input services used for export of the service. Thus, he contended that refund benefit should be available to the appellant. 4. On the othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ST-3 returns filed for the relevant period were not reflected the available credit balance therein. Since the appellant claimed that revised returns were filed manually and the same were available with the department for necessary verification, I am of the view that the matter should be remanded to the original authority for verification of ST-3 returns manually filed by the appellant and the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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