2012 (5) TMI 242

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....dia Pvt. Ltd. Mr Harish Bindumadhavan, Adv. for M/s. W.M. Global Sourcing India Pvt. Ltd. Per: P G Chacko: These applications filed by the Revenue (appellant) seek stay of operation of the impugned orders passed by the Commissioner (Appeals). After examining the records and hearing both sides, we are of the view that the appeals filed by the Revenue require to be finally disposed of at this ....

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....eals). In those appeals, the ld. Commissioner (Appeals) took note of the Board's Circular No.120/1/2010-ST dt.19/1/2010 and remanded the cases to the lower authority for grant of refund subject to production of Chartered Accountant's certificate in support of the declaration filed with the refund claims. Apparently, ld. Commissioner (Appeals) took the view that the plea of nexus raised by the part....

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....to support the appellate Commissioner's orders. 4. We have given careful consideration to the submissions. On a close perusal of the impugned orders, it is clear that the ld. Commissioner (Appeals) considered Chartered Accountant's certificate to be conclusive evidence in support of the plea of nexus. Obviously, when the original authority passed the relevant orders, the Board's Circular dt. 19....

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....output services was not established by the parties before the lower authority and that Chartered Accountant's certificates (as per the Board's Circular) would go a long way to establish such nexus. Considering the fact that the Board's Circular was not in force when the original authority passed the relevant orders and that the appellate authority found no nexus having been established by the part....