2012 (5) TMI 242

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..... e input services and the output services - ground raised by the Department against the orders of the Commissioner (Appeals) is that the latter did not have the power of remand for sending the case back to the original authority – Held that:- definite reason was found for remand of the case by the ld. Commissioner (Appeals). He was apparently of the view that proper nexus between input services and .....

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..... ner (Appeals). After examining the records and hearing both sides, we are of the view that the appeals filed by the Revenue require to be finally disposed of at this stage itself. Accordingly, after dismissing the stay applications, we proceed to deal with the appeals. 2. The respondents in these appeals had claimed refund of unutilised CENVAT Credit taken on input services availed in relation t .....

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..... ertificate in support of the declaration filed with the refund claims. Apparently, ld. Commissioner (Appeals) took the view that the plea of nexus raised by the parties should be supported by Chartered Accountant's certificate in terms of the Board's Circular dt. 19/1/2010. 3. In the present appeals, the only ground raised by the Department against the orders of the Commissioner (Appeals) is tha .....

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..... certificate to be conclusive evidence in support of the plea of nexus. Obviously, when the original authority passed the relevant orders, the Board's Circular dt. 19/1/2010 was not in force and hence there was no occasion to require production of Chartered Accountant's certificates. Apart from this, we note that what was remitted by the appellate authority to the original authority was the substan .....

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..... Circular was not in force when the original authority passed the relevant orders and that the appellate authority found no nexus having been established by the parties before the lower authority, we are inclined to exercise the power of remand for the ends of justice. Accordingly, after setting aside the impugned orders, we allow these appeals by way of remand with a direction to the original aut .....

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