2011 (9) TMI 386

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....examining the records and hearing both sides, we are of the view that the appeals also require to be finally disposed of at this stage. Accordingly, after rejecting the stay applications, we proceed to deal with the appeals.   2. The respondent (assessee) had filed three refund claims for the amounts of Rs. 21,62,953/-, Rs. 47,92,926/- and Rs. 52,04,632/-, being the unutilized CENVAT credits taken on input services which were used in providing output service which was exported. By filing these refund claims, the assessee was claiming the benefit of Notification No. 5/2006-CE (N.T.) dated 14.3.2006 issued by the Central Govt. directing refund of such unutilized CENVAT credit subject to certain conditions as limitations. In respect of ....

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....countant's Certificates to the lower authority as per the Board's Circular No. 120/01/2010-ST dated 19.1.2010. The relevant part of the appellate Commissioner's order is reproduced below :-   "5. I have carefully gone through the case records, oral submissions made by the appellant during the personal hearing. The issue involved in all the three appeals is with regard to refund of unutilized Cenvat credit of service tad. On perusal of the three impugned orders, I find that the refund has been rejected on the following services viz., Club or Association Service, Commercial Coaching and Training Service, Event Management Service, Manpower Recruitment Services, Rent a Cab Services, Security Agency Services, Maintenance or Repair Service....

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....g with service tax appeals.   5. The learned Counsel for the respondent submits that the impugned order cannot be said to be an order of remand and therefore, the grounds of the Revenue's appeals are not relevant. It is submitted that the purport of the appellate Commissioner's order was to ensure compliance with the procedure laid down in the Board's Circular dated 19.1.2010. According to the learned Counsel, this position is evident from the fact that the original authority was given the limited instruction to consider any certificate of Chartered Accountant that might be produced by the party in support of the declarations filed with the refund claims. According to the learned Counsel, this limited instruction to ensure compliance....