2018 (2) TMI 1182

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..... n is on record. Nowhere in the Finance Act, 1994 it is stated that return is to be revised once, twice or thrice. If there is mistake, it is right of the appellant to revise the return and there is no such bar on the appellant to revise the return and appellant can revise the returns several times. The appellant has provided certificates issued by bank co-relating the exports made by the appell .....

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..... ey have availed Cenvat credit are not input services and appellant has filed 3 times revised returns showing different figures. Moreover, they have not produced bank reconciliation certificates and therefore, they are not entitled for refund claims. 2. The brief facts of the case are that the appellant is provider of output services and exporting the same. For providing output services, the app .....

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..... as been availed are not input services. Therefore, it is necessary to go into detail of each service for which the appellant has availed Cenvat credit are the input service or not:- (a) Real Estate Agent service - The said service has been availed by the appellant and paid brokerage to found out the office from where they can provide the output service as without office, the appellant cannot p .....

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..... t are going abroad and availing the services of Air Travel, hotels or short term accommodation services and restaurant services for providing output services. Therefore, the said services having the direct nexus for providing output services by the appellant. In view of the above analysis, on merits the appellant are entitled to claim of refund of input services as discussed herein above. 4 .....

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..... examine the certificates to verify that against the exports of goods the appellant has received the payment through the banking channels or not. If the adjudicating authority is having any doubt then the adjudicating authority is free to call details directly from the bank regarding the certificates issued by the bank who has realised the payment against the exports made by appellant or not. 6. .....

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