2018 (3) TMI 864

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..... Bench as to whether these details were produced before the Adjudicating Authority or otherwise, it was submitted by appellant possibly were unable to produce the details before the Adjudicating Authority - the appellant has to produce these details, before the Adjudicating Authority. Matter remitted back to the Adjudicating Authority to reconsider the issue afresh after following the principles .....

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..... e any tax liability and is entitled for the refund amounts of the service tax credit availed. Both the lower authorities in these cases have rejected the refund claim only on the ground appellant had not debited the amount for which refund has been claimed, a required by Notification No. 27/2012-CE (NT) dated 18.06.2012. 4. Learned Counsel submits and draws my attention to the chart produced .....

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