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TMI Blog2015 (3) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... n to the lower authority to re-examine the rejected eligible input service - Held that:- in all these cases, the matters have been remanded only for quantification of the refund amount and payment. The original authority according to the appellants had rejected the claims on the ground that there was no nexus between input services and output service and therefore he had not considered the quantum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Warier, Mr. B. Venugopal, Advocates JUDGEMENT Per : B.S.V.MURTHY; Even though only stay applications have been listed for hearing, after hearing both sides, we have reached a conclusion that the appeals can be decided. Accordingly, all the appeals are taken up together because, the issue involved is common and all the appeals have been filed by the Revenue on the same ground. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded the matter to the original authority for re-quantification with a direction to the lower authority to re-examine the rejected eligible input service. 4. The learned A.R. submits that Commissioner has no power to remand and Revenue is seeking setting aside of the order because he should not have exercised the power which he does not have. 5. However, we take note of the fact that in all t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal. In the result appeal filed by the revenue have to be rejected and original authority can proceed in accordance with Commissioners decisions especially in view of the fact that in all the cases, challenge made by the Revenue is not on merits but only on the issue of the power of the Commissioner to remand the matter. In the result all the appeals are rejected. (Order dictated and pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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