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TMI Blog2012 (8) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... hat:- The Commissioner (Appeals) has examined and found nexus between the input services and the output services and has clearly rendered reasons for the same. In effect, the Commissioner (Appeals) has not remitted any issue on merits to be decided by the original authority. It is basically for quantification purposes as envisaged in the Board's Circular dated 19.1.2010. - Decided against the Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 of the CENVAT Credit Rules, 2004 read with Notification No. 5/2006-C.E. (N.T.) dated 14.3.2006. The original authority, in adjudication of a show-cause notice issued by the department proposing to reject the refund claim, granted partial relief to the party. It granted refund of Rs. 47,60,846/- out of total claim of Rs. 1,32,93,400/-. The balance claim of Rs. 85,32,554/- was rejected for want of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s between the output service and any of the input services in question. In this connection, he refers to paragraphs 23 24 of the Memorandum of Appeal. The learned consultant representing the respondent argues in support of the appellate Commissioner s order. 4. After giving careful consideration to the submissions, we have not found merit in the grounds raised in this appeal. The lower appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the prescribed procedure. As regards the second ground raised by the appellant, we find it to be vague. This ground which is to be found in paragraph 24 of the Memorandum of Appeal reads thus : But in the present case, the output service is Business Support Service for which there exists no nexus between the above said inputs allowed by Commissioner (Appeals) and the output service. To this ext ..... X X X X Extracts X X X X X X X X Extracts X X X X
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