TMI Blog2021 (1) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... onings/ findings as to how the part of the refund claim was disallowed. From the impugned order it is not possible to know the reasoning for rejection of the part of refund claim. Learned Commissioner ought to have discussed the relevant facts and given reasonings while rejecting part of the refund amount claimed by the appellants but there are no such discussions in the impugned order. Matter remanded back to the learned Commissioner for deciding afresh limited to the issues raised in the instant Appeals because for the refund allowed by the learned commissioner no appeal was filed and it attained finality - appeal allowed by way of remand. - Service Tax Appeal No. 85182 of 2019 and 85186 of 2019 - FINAL ORDER NO. 85003-85004/2021 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant have taken centralized registration at Mumbai; (iii) the maximum amount of eligible refund cannot be greater than the unutilized Cenvat Credit for the quarter; and (iv) the value of services are not paid to the vendor within the limitation period as prescribed u/r4(7) ibid. 3. Learned counsel for the appellant submits that no proper reasoning was given by the learned Commissioner while rejecting part of the refund claimed by the appellants. It has been submitted that all the invoices were produced before the authorities below by the Appellants in order to establish the nexus but those were not taken into consideration by the learned commissioner while passing the impugned order. He also submits that otherwise also it is settled pos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case records including the written submissions and the decisions cited by the respective sides. I find force in the contentions raised by the learned counsel. There is no discussion about the contentions raised by the appellants and in the impugned order there are no proper reasonings/ findings as to how the part of the refund claim was disallowed. From the impugned order it is not possible to know the reasoning for rejection of the part of refund claim. Learned Commissioner ought to have discussed the relevant facts and given reasonings while rejecting part of the refund amount claimed by the appellants but I do not find any such discussions in the impugned order. In these circumstances, I have left with no other option but to remand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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