2013 (12) TMI 814

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..... nal had remanded the matter for re-verification of the documents and also on other issues - the Appeal needs to be also remanded to the Adjudicating Authority for verification of the relevant documents on which the Appellant had availed CENVAT Credit and later, claimed the cash refund under Rule 5 of CENVAT Credit Rules, 2004 – order set aside and the matter is remanded to the Adjudicating Authority for re-consideration of all the documents produced and the issues, afresh – Decided in favour of Assessee.
DR. D.M.MISRA, J. For the Appellant: SHRI S.BARARIA, CA For the Respondent: SHRI S.MISRA, A.R. (ADDL. COMMR.) JUDGEMENT This Appeal is filed against Order-in-Appeal No.21/Kol-VII/2011 dated 07.02.2011 passed by Commissioner of Centr .....

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..... e said goods. The refund which was initially sanctioned, later sought to be recovered on the ground that certain input service invoices were in the name of the head office of the Appellant Company; but, the Appellant had availed the CENVAT Credit at their factory. Also, it is alleged that the CENVAT Credit on input services, namely, freight & forwarding, documentation and handling, C & F, terminal handling charges, courier services, CHA etc., which have no nexus with the manufacture and/or clearance of the goods, are not eligible to refund. The ld. Commissioner (Appeals) rejected their appeal on the ground that they failed to produce necessary evidences to substantiate their claim that such input services were used for export of excisable g .....

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..... hem after reducing from the initial claim on the ground that certain amount was not admissible to them as refund. Later, it was observed that the documents on which CENVAT Credit was availed initially, on which cash refund had been claimed, were not in order. Both sides agreed that these documents require reconsideration; also on the admissibility of cash refund of CENVAT Credit on various input services, need to be examined afresh, in the light of the case laws cited by the ld. CA. I find that in the Appellants own case for earlier period, this Tribunal had remanded the matter for re-verification of the documents and also on other issues. In the interest of justice, it is necessary that this Appeal be also remanded to the Adjudicating Aut .....

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