2011 (9) TMI 351

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.... the revenue Mr. Akbar Basha, CA, for the respondent Sl. No. (1) and none for the others Per:  P.G. Chacko These applications filed by the department (appellant) seek stay of operation of the respective impugned orders. There is no representation for the respondents in Appeals ST/1992-1996/2010 & ST/2592-2593/2010 despite notice. The respondent in Appeals ST/1623-1627/2010 is represe....

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.... between input services and output services by the refund-claimants before the original authority was addressed by the learned Commissioner (Appeals) in the impugned orders. The appellate authority took note of Board's Circular No. 120/1/2010 dated 19.01.2010 (which was not available at the time of adjudication of the matters) and took the view that the circular was relevant to the issue. The lear....

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....d of the substantive issue to the lower authority. As rightly submitted by the learned JCDR on the strength of the Hon'ble Supreme Court's judgment, the learned Commissioner (Appeals) could not have ordered such remand. However, we are in agreement with the reason found by the learned Commissioner (Appeals) for fresh decision by the original authority. The relevant circular of the Board was not av....