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TMI Blog2011 (10) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... For the appellants : Shri R. K. Singla, JCDR for the Revenue. For the respondents : Shri Joseph Jacob, Advocate Per P. G. Chacko (Oral), All these applications filed by the department in the respective appeals seek stay of operation of the impugned orders. After hearing both sides, we have found all these cases fit for summary disposal. Accordingly, after dismissing the stay applications, we take up the appeals for final disposal. 2. The respondents in these appeals had claimed refund of various amounts of unutilized CENVAT credit availed on 'input services' which were used in, or in relation, to export of 'output services'. These refund claims were filed under Rule 5 of the CENVAT Credit Rules, 2004. The jurisdictional Assist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder are reproduced below: "7. We have given careful consideration to the rival submissions and arguments. Obviously, none of the respondents is aggrieved by any of the impugned orders. In the first category of cases, we have found a consensus to the effect that the Commissioner (Appeals) has allowed refund in principle and the lower authority is required to re-quantify the refund on the basis of Chartered Accountant's certificates to be produced by the claimants. The appellant (Revenue) wants this re-quantification also to be done by the Commissioner (Appeals). On the other hand, the respondents, in this category, are not opposed to this re-quantification being done by the original authority. Both sides agree that this re-quantification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) for directing the lower authority to re-examine the issue of nexus between the output services and the services claimed to be 'input services' cannot be faulted. We, having the power of remand, would therefore remand this issue to the original authority for fresh decision and, depending on such decision, re-quantification of refund. The case involving rebate of tax is also akin to these cases and hence the same also will be required to be re-quantified by the original authority after granting the party a reasonable opportunity of producing Chartered Accountant's certificate. 9. In the result, all these appeals are disposed of with a direction to the jurisdictional original authorities to dispose of the refund/rebate claims in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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