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TMI Blog2019 (3) TMI 1327X X X X Extracts X X X X X X X X Extracts X X X X ..... as to what is the amount that is sought to be remanded for reconsideration of the issue of lack of nexus. We find that this it is necessary to clarify for facilitating the process of refund claim. It is hereby clarified that the remand order with regard to eligibility of credit on account of lack of nexus between the input services and the output service would be limited to ₹ 7,27,697/-. How ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... havan Ramabhadran submitted that in para 8.1 of the impugned order, the Tribunal has analyzed the first ground of rejection of the refund claim by the Commissioner (Appeals). Though the Tribunal held that the remand order passed by the Commissioner (Appeals) is correct, had directed that the appellant is not required to file declaration as per Circular dated 19.1.2010. He adverted to show cause no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n going through the impugned order as well as the show cause notice dated 18.9.2008, we find that the proposal for rejection of refund claim on the ground of lack of nexus between input services and output services is only ₹ 7,27,697/-. However, in para 8.1 of the impugned order, though the Tribunal had upheld the remand order passed by the Commissioner (Appeals), had not specifically clarif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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