TMI Blog2023 (5) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... 16 dt.25.11.2016 as no appeal has been preferred by the appellant on the said finding of the learned Commissioner (Appeals) before the appropriate forum. In the said remand Order, the original adjudicating authority was only directed to examine the evidence to ascertain the nexus between the input service and the export output service to determine the cash refund of accumulated credit - the same cannot be agitated again before this Tribunal while challenging the second Order passed by the Ld. Commissioner(Appeals). Failure to submit copy of CENVAT credit Register and duty-paid input invoices - HELD THAT:- Appellant submits that they can place all the records as and when directed by the Department to establish the nexus between the inpu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to export of output services during the period October December 2008; July September 2009; July September 2013 and October December 2014 under Rule 5 of CENVAT Credit Rules read with Notification No.27/2012-CE(NT) dated 18.6.2012. Refund claims were initially partly rejected by the adjudicating authority on various grounds. Aggrieved by the said order, they preferred appeals before the Commissioner (Appeals), who partly allowed their appeals by way remand to the adjudicating authority to the extent of ascertaining the nexus between the input services and export of output services so as to consider the admissibility of refund of the credit availed on the input service. However, he has upheld the Order denying refund of the credit att ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o proceeding. In support of her claim, that they are in possession of these documents, she submitted the extract of the copies of CENVAT Credit Register for the period October December 2008 and sample invoices for the same period. She submits that all these documents are available with them and copies were produced before appropriate authority in the de novo proceeding even though submitted by them earlier round of litigation. 5. The learned Authorised Representative for the Revenue submits that as far as the issue of receipt of export proceeds instead of through FIRC but in Indian rupees is concerned, it is now no more open for argument as in the first round of litigation before the learned Commissioner (Appeals), it has been categori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tput service to determine the cash refund of accumulated credit. Hence, in my view the same cannot be agitated again before this Tribunal while challenging the second Order passed by the Ld. Commissioner(Appeals). 6.2 Regarding the other two issues agitated by the Ld. CA for the appellant, she has produced sample copies of the CENVAT Credit Register for the period October December 2008 and also for the period July September 2013; sample copies of the invoices to establish that documents are available with them and they have produced before the adjudicating authority as well as before the Appellate authority in both round of litigations. She submits that they can place all the records as and when directed by the Department to establis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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