https://www.taxtmi.com/caselaws?id=214329 The Appellate Tribunal set aside the impugned orders and allowed all appeals by remanding the cases to the original authorities. The Tribunal directed a re-examination of the nexus between input and output services, consideration of Chartered Accountant's certificates, and ensured a fair opportunity for all parties to present their cases, addressing objections on time-barred claims. The Tribunal also clarified the applicability of limitation to refund claims, allowing parties to present relevant case law and evidence. The Commissioner (Appeals) initially remanded the cases, but the Tribunal confirmed the lack of jurisdiction for remand, yet proceeded based on valid reasons. en-us Tue, 18 Oct 2011 00:00:00 +0530 Mon, 13 May 2024 08:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214329 The Appellate Tribunal set aside the impugned orders and allowed all appeals by remanding the cases to the original authorities. The Tribunal directed a re-examination of the nexus between input and output services, consideration of Chartered Accountant's certificates, and ensured a fair opportunity for all parties to present their cases, addressing objections on time-barred claims. The Tribunal also clarified the applicability of limitation to refund claims, allowing parties to present relevant case law and evidence. The Commissioner (Appeals) initially remanded the cases, but the Tribunal confirmed the lack of jurisdiction for remand, yet proceeded based on valid reasons. Case-Laws Service Tax Tue, 18 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214329