2011 (9) TMI 443

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....   Per: M. Veeraiyan,   This is an appeal by the Department against the order of the Commissioner (Appeals) No. 71/2011 dated 27.01.2011.   2. After hearing both sides, I reject the prayer of the department for the stay of the order of the Commissioner (Appeals) and proceed to be decide the appeal finally.   3. Original authority rejected the refund claim filed by the ....

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.... the respondent.   4. Learned JCDR assails the order of the Commissioner (Appeals) on two grounds. Firstly, he submits that Commissioner (Appeals) has no power of remand as settled by the Hon'ble Supreme Court in the case of MIL India Ltd. reported in 2007 (210) ELT 188 (SC). He also submits that the chartered accountant certificate cannot be the basis for establishing the nexus.   5....

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.... Travel Agents Services, Event Management Services and Design Services that they are not essential for the output services rendered by the respondent are categorical. The respondent is not in appeal. However in respect of other services, the finding of the Commissioner is not categorical. Therefore, his remitting the matter to the original authority is in the nature of remand which is not proper, ....