2012 (8) TMI 469

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....pellant   Mr. Sachin Agarwal, Consultant for respondent   [Order per: P. G. Chacko] : This application filed by the department (appellant) seeks stay of operation of the impugned order. After hearing both sides and considering their submissions, we are of the view that the appeal itself is fit for summary disposal. Accordingly, after rejecting the stay application, we proceed to....

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....erred an appeal before the Commissioner (Appeals) and the latter granted relief to the former after recording findings to the effect that the input services in question satisfied the essentiality test and hence a nexus between them and the exported service stood established. The present appeal of the department is directed against the appellate Commissioner s decision.   3. The learned Add....

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....he output service. It clearly rendered reasons for holding that these input services were essential/necessary for providing output service. After recording such findings, the learned Commissioner (Appeals) directed the lower authority to quantify the amount for refund to the respondent by following the procedure laid down by the Board in Circular No. 120/1/2010 dated 19.1.2010. In this decision of....