9911796707
TMI Blog2012 (7) TMI 632X X X X Extracts X X X X X X X X Extracts X X X X ..... dents: Mr S Rama Subramaniam, Consultant, Mr S Srinath, Adv., Mr Pankaj Sinha, Adv. Per: P G Chacko: These are stay applications filed by the department (appellant) seeking stay of operation of the impugned orders. After hearing both sides, we are inclined to dispose of the appeals finally at this stage. Accordingly, after rejecting the stay applications, we take up the appeals. 2. The respondents in these appeals had claimed refund of unutilized CENVAT credit on input services which were claimed to have been used for export of their output services. These refund claims were filed under Rule 5 of the CENVAT Credit Rules, 2004 read with Notification No.5/2006 CE (NT) dated 14.3.2006. The original authority, in each case, allowed par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. 5. In the case of M/s Cibersites India Pvt. Ltd., the learned Commissioner (Appeals) passed a similar order directing the original authority to refund CENVAT credit on the input services in question, to them subject to production of Chartered Accountant's certificate as per the Board's Circular dated 19.1.2010. The party is yet to receive any refund as consequential relief. In the appeal filed by the department against the appellate Commissioner's order, the only ground raised is with reference to the power of remand. Reiterating this ground, the learned Addl. Commissioner (AR) submits that the learned Commissioner (Appeals) was virtually remanding the nexus issue in respect of some of the input services to the lower authority for fres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not relevant to the present context. The said appeal of the department is, therefore, dismissed. The stay application therein also stands dismissed. 6. The situation is no different in regard to the remaining appeal of the department. In the impugned order, the learned Commissioner (Appeals) took a view on the substantive issue (nexus issue) and directed the lower authority to re-quantify the amount for refund of the CENVAT credit availed on the relevant input services. (The party is yet to receive the refund). Such re-quantification has to be done on the basis of Chartered Accountant's certificate to be produced by the party as per the Board's Circular. It is for the original authority to undertake this exercise. The order passed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
