https://www.taxtmi.com/caselaws?id=202435 The appeal challenging the remand by the Commissioner (Appeals) for fresh adjudication was rejected as the original authority had reconsidered the refund claim as per the remand directions, rendering the appeal moot. The respondents, an STPI unit, were granted a refund of accumulated Cenvat credit for specific essential services based on a CBEC Circular, despite certain credits being disallowed. The appeal contesting the remand powers of the Commissioner (Appeals) was dismissed due to the original authority's compliance with the remand directions, resulting in the refund being granted in full. en-us Fri, 04 Feb 2011 00:00:00 +0530 Fri, 30 Dec 2011 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202435 The appeal challenging the remand by the Commissioner (Appeals) for fresh adjudication was rejected as the original authority had reconsidered the refund claim as per the remand directions, rendering the appeal moot. The respondents, an STPI unit, were granted a refund of accumulated Cenvat credit for specific essential services based on a CBEC Circular, despite certain credits being disallowed. The appeal contesting the remand powers of the Commissioner (Appeals) was dismissed due to the original authority's compliance with the remand directions, resulting in the refund being granted in full. Case-Laws Service Tax Fri, 04 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202435