https://www.taxtmi.com/caselaws?id=215602 The appellate authority rejected a portion of the respondent's refund claim for unutilized CENVAT credit on service tax paid for certain taxable services used in exporting output services. The authority stressed the need for a nexus between input and output services, requiring a Chartered Accountant's certificate for verification. The appellate order was challenged on the grounds of jurisdiction, with the Tribunal ruling that the Commissioner (Appeals) lacked the power to remand the case, leading to the order being set aside. Despite this, the Tribunal upheld the requirement of a Chartered Accountant's certificate for refund claims exceeding Rs.5 crores, directing re-adjudication of the claim in compliance with the circular. en-us Tue, 24 Jan 2012 00:00:00 +0530 Wed, 25 Jul 2012 06:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215602 The appellate authority rejected a portion of the respondent's refund claim for unutilized CENVAT credit on service tax paid for certain taxable services used in exporting output services. The authority stressed the need for a nexus between input and output services, requiring a Chartered Accountant's certificate for verification. The appellate order was challenged on the grounds of jurisdiction, with the Tribunal ruling that the Commissioner (Appeals) lacked the power to remand the case, leading to the order being set aside. Despite this, the Tribunal upheld the requirement of a Chartered Accountant's certificate for refund claims exceeding Rs.5 crores, directing re-adjudication of the claim in compliance with the circular. Case-Laws Service Tax Tue, 24 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215602