TaxTMI 
TaxTMI 
2012 (5) TMI 242
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...., 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 stage itself. Accordingly, after dismissi....
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....er (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 parties should be supported by Chartered Accoun....
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....s. 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. 19/1/2010 was not in force and hence there was no....
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....ies 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 parties before the lower authority, we are inclined....