https://www.taxtmi.com/caselaws?id=348739 The scope of appellate power under section 85(4) of the Finance Act, 1994 was examined in relation to a refund claim under rule 5 of the CENVAT Credit Rules, 2004 and Notification No. 5/2006-C.E. (N.T.). The Tribunal held that the Commissioner (Appeals) could set aside the rejection of refund and remand the matter for reconsideration of the rejected services' eligibility, subject to production of a Chartered Accountant certificate. It found no legal infirmity in the appellate order and rejected the Revenue's challenge. en-us Tue, 19 Sep 2017 00:00:00 +0530 Thu, 28 Sep 2017 07:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348739 The scope of appellate power under section 85(4) of the Finance Act, 1994 was examined in relation to a refund claim under rule 5 of the CENVAT Credit Rules, 2004 and Notification No. 5/2006-C.E. (N.T.). The Tribunal held that the Commissioner (Appeals) could set aside the rejection of refund and remand the matter for reconsideration of the rejected services' eligibility, subject to production of a Chartered Accountant certificate. It found no legal infirmity in the appellate order and rejected the Revenue's challenge. Case-Laws Service Tax Tue, 19 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348739