2012 (11) TMI 868

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..... ted 19-1-2010 that the case was remitted to the original authority. This action of the appellate authority cannot be characterized as remand and therefore the contention raised by the appellant cannot be sustained - Revenue’s appeal dismissed. The findings recorded by the appellate authority in relation to renting of immovable property and maintenance or repair service are beyond the scope of the appeal considered by it and hence liable to be ignored. - Decided in favor of assessee.
S/Shri P.G. Chacko, P.R. Chandrasekharan, JJ. REPRESENTED BY : Shri N. Jagdish, Superintendent, for the Appellant. None, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The appeal filed by the Department is delayed by one day. After consider .....

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..... efund claim, the assessee preferred an appeal to the Commissioner (Appeals) and the latter held in favour of the party on the nexus issue and directed the original authority to requantify the amount for refund on the basis of Chartered Accountant's certificates to be produced by the claimant in terms of Board's Circular No. 120/1/2010, dated 19-1-2010. The present appeal of the Revenue is directed against the order passed by the Commissioner (Appeals). 4. We have perused the grounds of this appeal and heard the learned Superintendent (AR). The main ground raised in this appeal is to the effect that the case was remanded to the original authority by the Commissioner (Appeals) without the power of remand. In this connection, the appella .....

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..... lower appellate authority to bring out nexus between the output service and the input services except air travel service. In respect of Business Support Service (BSS), it was held that these services were integral and critical to the business of the company. Transport/cab facilities provided to the employees of the respondent were found to be in the company's interest to carry out its business activities effectively and hence essential for providing the output service. However, refund was sanctioned subject to the condition that the cost of transportation of the employees should not have been recovered from them. Chartered Accountant's services in relation to accounting and auditing of the business of the company were found to be a statutor .....

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