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TMI Blog2017 (1) TMI 1228X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant has incurred these expenditure, the appellant is required to produce the documents in support of the same before the original authority who will verify the same and thereafter will allow the refund as per law - In view of this, I am of the considered opinion that this case needs to be remanded back to the original authority with a direction to examine all the documents which may be filed by the appellant - appeal allowed by way of remand. - E/28398/2013-SM - 20018/2017 - Dated:- 2-1-2017 - Shri S.S Garg, Judicial Member Shri Rajesh Kumar, CA, For the Appellant Shri Pakshi Rajan, AR, For the Respondent Per: S.S GARG The present appeal is directed against the impugned order passed by the Commissioner (Appeals) da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order is not sustainable in law as the same has been passed without appreciating the decided case specifically holding the impugned service as input services . He further submitted that the definition of input service as contained in Rule 2(l) of Cenvat Credit Rules 2004 is very wide and includes any service in or in relation to business of manufacture. Now let me discuss each service on which refund has been denied. Firstly, Car Hire Charges. These services are used to pick and drop vendors and customers which are purely official and such services are very much essential for the business and therefore this service fall in the definition of input service and the appellant is entitled to refund. With regard to input credits, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in order to prove that appellant has incurred these expenditure, the appellant is required to produce the documents in support of the same before the original authority who will verify the same and thereafter will allow the refund as per law. In view of this, I am of the considered opinion that this case needs to be remanded back to the original authority with a direction to examine all the documents which may be filed by the appellant in support of his claim and thereafter pass a reasoned order keeping in view the decisions rendered by the Tribunal. The original authority before passing the impugned order will afford an opportunity of hearing to the appellant and also to produce documents. (Operative portion of the Order was pronounced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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