2018 (6) TMI 1252

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..... n of this Court in COMMISSIONER OF SERVICE TAX & ANOTHER –VS- MISYS SOFTWARE SOLUTIONS (INDIA) PVT. LTD., & OTHERS [2018 (6) TMI 1202 - KARNATAKA HIGH COURT], where Division Bench of this Court in the case of Principal Commissioner of S.T., Bangalore V/s. Broadcom India Research Pvt. Ltd., [2016 (6) TMI 877 - KARNATAKA HIGH COURT], has held that in these circumstances, no substantial question of l .....

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..... All these appeals are being disposed of by this common order. 2. The Revenue has filed these appeals against the order passed by the Customs, Excise Service Tax Appellate Tribunal [CESTAT], South Zone Bench, Bengaluru, remanding the case back to the Adjudicating Authority to consider the claim of the refund of unutilized CENVAT Credit after investigating and re-examining the facts of the .....

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..... 6. On the aspect of exercise of discretion for remand, the Tribunal has relegated the matter for finding/ascertaining the nexus between input service and the output services which would be required to be examined by the authorities. When the Tribunal was satisfied that the matter deserves further examination on facts for finding out the nexus, by exercise of discretion, it cannot be said such .....

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