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TMI Blog2011 (11) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices, clear findings were recorded to the effect that these services were essential, or integrally connected with, or having direct nexus to, the output services exported by the respondents. On the other hand, it was observed that the question of 'nexus' needed to be considered afresh by the lower authority on the basis of relevant evidence to be produced by them - Decided in favor of the assessee by way of remand to Commissioner (A) - 1498 to 1501 of 2011 - 738 TO 741/2011 - Dated:- 1-11-2011 - P G Chacko, M Veeraiyan, JJ. For Appellant: Mr R K Singla, Jt. CDR For Respondents: Mr H R Gowri Shankar, Adv. for M/s Mindtech (I) Ltd., Mr S Shiva Kumar, CA. for California Software Co. Ltd. Per: P G Chacko: These appeals were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... undersigned." Further, the learned Commissioner (Appeals) remanded each case to the lower authority for re-quantification of the amount for refund on the basis of Chartered Accountant's certificates to be produced by the party. In this context, the learned Commissioner (Appeals) also took note of a decision which was to the effect that the Commissioner (Appeals) had the power of remand in service tax matters. Finally, the appellate authority concluded his order by "modifying the Orders-in-Original passed by the Assistant Commissioner". 2. The decision rendered by the learned Commissioner (Appeals) in each case is under challenge before us by the department mainly on the ground that the learned Commissioner (Appeals) acted without aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and his decision to remand the case to the lower authority. On the one hand, in respect of the input services, clear findings were recorded to the effect that these services were essential, or integrally connected with, or having direct nexus to, the output services exported by the respondents. On the other hand, it was observed that the question of 'nexus' needed to be considered afresh by the lower authority on the basis of relevant evidence to be produced by them. The learned Commissioner (Appeals) required the parties to adduce documentary evidence before the original authority to establish nexus between the input service and the output service and also to produce Chartered Accountant's certificates to help the said authority to re-qua ..... X X X X Extracts X X X X X X X X Extracts X X X X
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