2012 (10) TMI 296

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..... of the input services which were found to have nexus with the output service - assessee approached the Commissioner (Appeals) and the latter found nexus between the input services (barring Air Travel Agency Service) and the output service exported by the party - matter was sent back to the original authority for quantification of the amount for refund in respect of the input services which were f .....

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..... and by the Commissioner (Appeals) had been taken away by Parliament by amending Section 35A of the Central Excise Act with effect from 11.5.2011. The learned Additional Commissioner (AR) has reiterated the above ground of this appeal. The learned counsel for the appellant submits that the appellate Commissioner's order cannot be said to be an order of remand inasmuch as a finding was rendered on t .....

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..... vices, refund was declined by that authority having found no such nexus. Against this rejection of refund claim, the assessee approached the Commissioner (Appeals) and the latter found nexus between the input services (barring Air Travel Agency Service) and the output service exported by the party. Accordingly the matter was sent back to the original authority for quantification of the amount for .....

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