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2012 (8) TMI 469 - AT - Service TaxPower of the Commissioner (Appeals) to remand - export of Business Support Service - refund claim under Rule 5 of CENVAT Credit Rules 2004 read with Notification No. 5/2006 dated 14.3.2006 on input services used in the export of output services Held that - The Commissioner (Appeals) has examined and found nexus between the input services and the output services and has clearly rendered reasons for the same. In effect, the Commissioner (Appeals) has not remitted any issue on merits to be decided by the original authority. It is basically for quantification purposes as envisaged in the Board s Circular dated 19.1.2010. - Decided against the Revenue.
Issues:
Refund of accumulated CENVAT credit on input services for export of Business Support Service under CENVAT Credit Rules, 2004. Analysis: The department sought a stay of the impugned order regarding a refund claim of CENVAT credit on input services for export of Business Support Service. The original authority partially granted the refund, leading to an appeal by the party. The Commissioner (Appeals) then granted relief after finding a nexus between the input services and the exported service. The department appealed against this decision, arguing lack of power of remand by the Commissioner (Appeals) and absence of nexus between the output service and input services. The Appellate Tribunal found no merit in the department's grounds for appeal. The lower appellate authority had thoroughly considered the nexus issue and directed the quantification of refund to the party. The Tribunal noted that the Commissioner (Appeals) had not remanded the matter but had taken a definite view on the substantive issue of nexus. The Tribunal dismissed the department's appeal, upholding the decision of the lower appellate authority and maintaining the benefit granted to the party. In conclusion, the Tribunal rejected the department's appeal, affirming the decision of the lower appellate authority regarding the refund of accumulated CENVAT credit on input services for export of Business Support Service. The stay application was also disposed of, and the benefit granted to the party remained intact.
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