2012 (10) TMI 296

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....P.G. Chacko, Judicial Member - This appeal filed by the department is directed against an order of the Commissioner (Appeals) wherein certain refund claim was held to be admissible to the respondent and the amount for refund was directed to be quantified by the lower authority. The only ground raised in this appeal is that the learned Commissioner (Appeals) passed a remand order without having the....

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....missions, we have found substance in the submission made by the learned counsel. The respondent had claimed refund of unutilized CENVAT credit of the service tax paid on numerous input services which were used for export of their output service viz. Information Technology Support Service. The refund claim was filed under Rule 5 of the CENVAT Credit Rules, 2004 read with Notification No. 5/2006-ST ....