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2023 (6) TMI 787 - AT - Service TaxRefund of service tax allowed by passing separate orders - assesse has not availed cenvat credit in claiming refund of service tax under the said Notification No.41/2007-ST - contravention of the conditions of the Notification - HELD THAT - There are no doubt, the adjudicating authority while scrutinizing the refund claims examined various aspects, however, no specific finding has been recorded in the line as recorded by the learned Commissioner(Appeals) in para 3 of the impugned order particularly the fact whether the assesse has availed cenvat credit while claiming the refund. In these circumstances, it is opined that the objections recorded in para 3 of the impugned order need to be verified by the adjudicating authority after affording an opportunity to the appellant to respond to the said objections - the impugned order is set aside and the appeals are allowed by way of remand to the adjudicating authority to verify the said facts.
Issues involved: Refund claims under Notification No.41/2007-ST as amended.
Summary: The case involved three appeals against the Order-in-Appeal passed by the Commissioner of Central Excise(Appeals-I), Bangalore, regarding refund claims for service tax paid under Notification No.41/2007-ST as amended. The adjudicating authority allowed the refund, but the Revenue appealed, leading to the present appeals. The appellant contended that the refund was sanctioned after verification of all documents and satisfaction of conditions under the Notification. The Revenue raised objections, particularly regarding availing of cenvat credit, without specific findings by the adjudicating authority. The appellant argued that cenvat credit was not availed for the service tax refund. The Revenue argued that the adjudicating authority did not provide details of admissibility as per the Notification, and without specific findings on cenvat credit availed, the refund cannot be granted. The objections raised were not addressed in the grounds of appeal, necessitating verification before allowing the refund claims. The Tribunal noted that while the adjudicating authority examined various aspects of the refund claims, specific findings on cenvat credit were lacking. The objections raised needed verification by the adjudicating authority, with an opportunity for the appellant to respond. The impugned order was set aside, and the appeals were allowed for remand to verify the mentioned facts, ensuring a reasonable opportunity for the appellant to be heard.
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