2011 (4) TMI 824

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....ks to stay operation of the impugned order. Vide the impugned order, the Commissioner modified an order of the original authority and granted consequential relief to the respondents. The Revenue has filed the appeal mainly on the ground that vide the impugned order, the Commissioner has remanded the matter to the original authority which was contrary to Section 35A (3) of the Central Excise Act, 1....

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....re essential service and are eligible for refund except the service Air travel service is not essential for the output service and not eligible for refund. Therefore I direct the lower authority to re-examine the rejected eligible input services as discussed above for consideration of eligibility of refund claim subject to submission of CA's certificate, as required under Board's circular. In view....