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TMI Blog2013 (3) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... he basis of Chartered Accountant's certificate to be produced by the party in terms of Board's Circular No.120/1/2010 dt. 19.1.2010. Held that:- though a connection was found by the appellate authority between the exported output service and the input services in question for the purpose of refund under Rule 5 of the CENVAT Credit Rules, a final decision was, nevertheless, left to the lower aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n, Deputy Commissioner (AR) Respondent Rep by: Shri Badrinath , CA Per P.G. Chacko: This application filed by the department (appellant) seeks stay of operation of the impugned order. After hearing both sides, we have found valid reason to dispose of the appeal itself finally at this stage. Accordingly, after rejecting the stay application, we take up the appeal of the department. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hartered Accountant's certificate to be produced by the party in terms of Board's Circular No.120/1/2010 dt. 19.1.2010. This decision of the appellate authority is presently under challenge in the department's appeal. 3. Reiterating the main ground of the appeal, the learned Deputy Commissioner (AR) submits that the learned Commissioner (Appeals) did not have the power of remand and hence his or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submissions, we have to set aside the impugned order on the ground stated by the learned Deputy Commissioner (AR). It is clear from the impugned order that, though a connection was found by the appellate authority between the exported output service and the input services in question for the purpose of refund under Rule 5 of the CENVAT Credit Rules, a final decision was, nevertheless, left to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter back to the original authority for the limited purpose of quantification of the amount for refund on the basis of Chartered Accountant's certificate to be produced by the party in terms of the Board's Circular, the nexus issue having been settled by the Commissioner (Appeals). Accordingly, this appeal of the Revenue stands disposed of along with stay application. - - TaxTMI - TMITax - Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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