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TMI Blog2016 (12) TMI 734X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant along with the refund claim application. She further submitted that there is no requirement to submit the original documents in order to avail the refund of unutilized CENVAT credit - also reliance was placed on the decision of the case of C Bay Remote Services Pvt. Ltd. Vs. CST [2016 (8) TMI 990 CESTAT Mumbai] by appellant, where it was held that if the Adjudicating authority has any dou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal is directed against the impugned order dated 19.11.2013 vide which the Commissioner (A) has rejected the refund of the appellant on the ground of non-furnishing of the requisite documents and correlation statements. 2. Briefly the facts of the present case are that the appellant is registered under Service Tax for providing services under the category of Information Technology Software ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner (A), who vide Order dated 19.11.2013 upheld the Order-in-Original. Aggrieved by the said order, the appellant filed the appeal before this Tribunal. 3. Heard both the parties and perused the records. 4. The learned counsel for the appellant submitted that the impugned order is not sustainable as the same has been passed without seeing the documents produced by the appellant along ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es Pvt. Ltd. Vs. CST: 2016 (8) TMI 990 CESTAT Mumbai. 5. On the other hand, the learned AR reiterated the findings of the impugned order. 6. After considering the submissions of both the parties and perusal of the material on record, I am of the considered opinion that this case needs to be remanded back to the original authority to examine the documents already produced by the appellant an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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