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2023 (6) TMI 787 - AT - Service Tax


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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