2011 (10) TMI 268

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....we take up the appeals for final disposal. 2. The respondents in these appeals had claimed refund of various amounts of unutilized CENVAT credit availed on 'input services' which were used in, or in relation, to export of 'output services'. These refund claims were filed under Rule 5 of the CENVAT Credit Rules, 2004. The jurisdictional Assistant Commissioners rejected the refund claims on the ground that the claimants failed to establish nexus between the input services and the output services. The parties preferred appeals to the Commissioner (Appeals) and the latter passed the orders which are impugned in the present appeals of the department. The main ground raised by the appellant is that the learned Commissioner (Appeals) remanded t....

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....asis of Chartered Accountant's certificates to be produced by the claimants. The appellant (Revenue) wants this re-quantification also to be done by the Commissioner (Appeals). On the other hand, the respondents, in this category, are not opposed to this re-quantification being done by the original authority. Both sides agree that this re-quantification of refund has to be done in terms of Board's Circular dated 19.1.2010 which was not available when the Orders-in-Original were passed. Again, both sides agree that we have the power of remand. In this scenario, it is our considered view that, without having to examine the much-debated question whether Commissioner of Service Tax (Appeals) has power to remand or not, we can send all the matte....

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....these cases and hence the same also will be required to be re-quantified by the original authority after granting the party a reasonable opportunity of producing Chartered Accountant's certificate. 9. In the result, all these appeals are disposed of with a direction to the jurisdictional original authorities to dispose of the refund/rebate claims in terms of this order after giving the claimants a reasonable opportunity of adducing evidence (Chartered Accountant's certificates) and also of being personally heard. The stay applications also stand disposed of." 5. The facts of this case resemble the facts considered in Para 8 of the above Final Order and, therefore, we think, we must follow that view. Accordingly, we hold that the impug....