TMI Blog2021 (10) TMI 934X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Commissioner (Appeals) has therefore observed that the appellant had failed to furnish any evidence. The only way out is therefore for the appellant to establish its case before the adjudicating authority with duly supporting documents. The appellant should furnish the necessary supporting documents before the lower authorities who shall examine the same in the light of the appellant s claim for refund - the matter is remanded to the file of the adjudicating authority before whom the appellant shall furnish all necessary supporting documents for verification - Appeal allowed by way of remand. - Service Tax Appeal No. 20118 of 2021 - Final Order No. 20771/2021 - Dated:- 30-9-2021 - HON'BLE SHRI P. DINESHA, JUDICIAL MEMBER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oportionate refund claim for CENVAT Credit of ₹ 30,95,815/-); that OIO rejected the refund claim on the ground that the said credit amounting to ₹ 30,95,815/- did not pertain to the present claim period i.e. July 2016 to September 2016; that excess debit of ₹ 30,95,815/- for April 2014 to June 2014 was recredited during July 2016 to September 2016; that appellant had already availed the said amount for the quarter April 2014 to June 2014 and same cannot be considered during refund claim of July 2016 to September 2016; that the amount of ₹ 30,95,815/- has already been availed by the appellant in April 2014 to June 2014, the same cannot be factored in the current refund claim; that appellant failed to furnish to furnis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had failed to furnish any evidence. The only way out is therefore for the appellant to establish its case before the adjudicating authority with duly supporting documents. 4. In view of the above, I am of the considered opinion that the appellant should furnish the necessary supporting documents before the lower authorities who shall examine the same in the light of the appellant s claim for refund. Accordingly, the impugned order is set aside the and the matter is remanded to the file of the adjudicating authority before whom the appellant shall furnish all necessary supporting documents for verification, who then shall pass a speaking order in accordance with law. Appeal is allowed by way of remand. (Order was pronounced in Open Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
