2012 (7) TMI 632

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....cting the stay applications, we take up the appeals. 2. The respondents in these appeals had claimed refund of unutilized CENVAT credit on input services which were claimed to have been used for export of their output services. These refund claims were filed under Rule 5 of the CENVAT Credit Rules, 2004 read with Notification No.5/2006 CE (NT) dated 14.3.2006. The original authority, in each case, allowed partial refund to the claimant after recording a finding that there existed a nexus between some of the input services and the corresponding output services. In respect of the remaining input services, in each case, the original authority found no such nexus and consequently denied refund of the CENVAT credit taken thereon. 3. Aggrie....

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....et to receive any refund as consequential relief. In the appeal filed by the department against the appellate Commissioner's order, the only ground raised is with reference to the power of remand. Reiterating this ground, the learned Addl. Commissioner (AR) submits that the learned Commissioner (Appeals) was virtually remanding the nexus issue in respect of some of the input services to the lower authority for fresh decision and for re-quantification of refund as per the Board's Circular. According to him, the order passed by the learned Commissioner (Appeals) is without jurisdiction as the appellate authority did not have the power of remand as held by the Hon'ble Supreme Court in the case of MIL India Ltd. Vs. Commissioner [2007 (210) E.L....