9911796707
TMI Blog2012 (5) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... es and the services claimed to be 'input services' cannot be faulted. Matter remanded to original authority for fresh decision and, depending on such decision, re-quantification of refund. stay applications also stand disposed of X X X X Extracts X X X X X X X X Extracts X X X X ..... . We have also found a solitary instance of the learned Commissioner (Appeals) having "remanded" the case to the lower authority for re-quantification of refund in the case of M/s. Business Process Outsourcing (India) Pvt. Ltd. (Respondent in Appeal No.ST/2512/2010). In all cases, therefore, the original authority is expected to re-quantify the refund claims in the light of Chartered Accountant's certificate to be produced by the parties in terms of Board's Circular No.120/1/2010 dated 19.1.2010, after allowing the claimants in some cases to establish nexus between input services and output services. 3. In the case of M/s. e4e Business Solutions Pvt. Ltd., the claim filed by the party was one for rebate under Notification No.12/2005-ST dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1994. Learned JCDR, therefore, prays for setting aside the impugned orders and remanding the matters to the Commissioner (Appeals) for fresh decision in accordance with law. 5. Learned advocates / consultants representing the respondents in the first category of cases submit that the impugned orders cannot be said to be 'remand orders' inasmuch as, by those orders, the learned Commissioner (Appeals) merely required the lower authority to re-quantify refund. Learned counsel representing M/s. General Motors Pvt. Ltd. and learned consultant for M/s. Akamai Technologies India (P) Ltd. submit that the learned Commissioner (Appeals) has the power of remand as held in the case of CCE, Tirunelveli Vs. Ramesh Enterprises - 2011 (21) STR 603 (Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the power of remand. In this scenario, it is our considered view that, without having to examine the much-debated question whether Commissioner of Service Tax (Appeals) has power to remand or not, we can send all the matters in this category to the original authority for re-quantification of refund amounts on the basis of Chartered Accountant's certificates to be produced by the claimants, for which, of course, a reasonable opportunity needs to be given to them by the original authority. 8. As regards appeal No.ST/2371/2010 and Appeal No.ST/2380/2010, which are directed against orders of the Commissioner (Appeals) directing the lower authority to examine the question of nexus, we find that the orders of the learned Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
