2008 (8) TMI 534 - AT - Service Tax

Refund claim Appellant claiming refund of accumulated credit in respect of inputs and input services utilized in relation to goods exported which was allowed by Commissioner (Appeals) who directed appellant to provide a detailed worksheet. Held that - Appellant submits that it is difficult to provide same. Appellant have to establish nexus and has to provide the relevant data so as to arrive at quantification of refund.

Summary

The Appellate Tribunal CESTAT, Ahmedabad rejected the appeal filed by the appellant regarding refund of accumulated credit for exports. The Commissioner (Appeals) accepted the appellant's contention but remanded the case for verification and quantification of the claim, which the appellant found difficult to provide. The Tribunal stated that it is the appellant's responsibility to establish the nexus and provide relevant data for quantification of the refund. The appellant can raise all issues before the original adjudicating authority.