9911796707
TMI Blog2008 (8) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... /2008-WZB/C-I/(SMB), - Dated:- 28-8-2008 - Ms. Jyoti Balasundaram, Vice-President Shri S.M. Vaidya, JDR, for the Appellant. Miss. Padmavati Patil, Advocate, for the Respondent. [Order]. - The Revenue is aggrieved by the order of the Commissioner of Central Excise (Appeals) who has held that the respondents herein who are engaged in the manufacture of ready to eat meals were entitled to refund of unutilized input service credit (the respondents were availing input credit on the input services, such as, General Insurance, Export Clearances, Courier, Export Freight, Technical services and Clearing Charges used in or in relation to manufacture of their final products which were ultimately exported out of India), except credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... put service credit lying with them. Accordingly, the refund is allowable subject to the condition mentioned in the above Notification. The adjudicating authority, while reject the refund claim, has held that the appellant has failed to produce original documents as well as records on the strength of which the appellant sought the refund. Further, he held that the appellant failed to furnish any documentary evidence to prove that these services availed by them were used in or in relation to the manufacture of final product. I have already held that the appellant has used all the input services except the one (Policy covering Product Liability Insurance) in relation to manufacture of their final products at different stages, in view of the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeals) and he has only upheld the claims of the respondents for the refund subject to verification of all documents/fulfilment of conditions of the Notification No. 5/06. The respondents therefore have to substantiate their claim for refund with reference to the relevant documents which are to be produced before the adjudicating authority. However, since the Commissioner (Appeals)' right to remand a case has been taken away with the amendment of Sec. 35A with effect from 11-5 -01, I set aside the impugned order and remand the cases to the adjudicating authority for re-examining the refund claims, subject to the assesses fulfilling the conditions stipulated in the relevant Notification viz. 5/06- CE dated 14-3-2006. 5. The appeals are ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
