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TMI Blog2016 (11) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... ivate bonded warehouse license and in-bond manufacture Sanction Order dated 5/2006 and export "flavours, essences and odiferous substances" falling under chapter heading 3302 1010 of CETA, 1985. 2. The appellant filed refund of Rs. 10,94,507/- on 3.4.2012 for the period July 2011 to September 2011 under Notification No.5/2006 dated 14.3.2006 under Rule 5 of CENVAT Credit Rules. The adjudicating authority rejected the refund to the extent of Rs. 2,05,245/- and allowed refund of Rs. 8,89,262/-. Aggrieved by the said order, the appellant filed appeal before the Commissioner (A). The Commissioner (A) allowed refund of Rs. 86,490/- in respect of services of CHA, C & F and telephone services and rejected the refund of Rs. 1,18,755/- on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... med refund of these two services under the category of BAS when they made separate claims under the said services. Learned counsel further submitted that by mistake few invoices of CHA and insurance services were included under BAS and refund was claimed but there is no double claim of the same amount which is clear from the perusal of CENVAT credit register, a copy of which is enclosed. He further submitted that visa processing charges were incurred to make visa for Directors to visit the clients at abroad to market the products of the appellants and this is specifically included in the input service definition. He also submitted that findings in the impugned order that the appellant had claimed excess credit in refund application when com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cial services, BAS, and visa charges, I set aside the impugned order to that extent and hold that these services fall under the definition of input services and it has nexus with the manufacturing activity of the appellant. With regard to other submissions made by the learned counsel, I am of the view that this case needs to be remanded to the original authority and I remand the same with the direction to decide the entire claim of the appellant afresh except what has been held above, after considering all the documents submitted by the appellant in support of their claim. The original authority is directed to pass a reasoned order after complying with the principles of natural justice. With these observations, the appeal is allowed by way ..... X X X X Extracts X X X X X X X X Extracts X X X X
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