2016 (5) TMI 683

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.....NAGARATHNA JJ. For the Appellant: Sri: Jeevan J. Neeralgi, Advocate For the Respondent: Sri: P. Dinesh, Advocate Jayant Patel J.,  J U D G M E N T Admit. 2. Mr.Jeevan J.Neeralgi, learned counsel appearing for respondent waives notice of admission. 3. With the consent of learned counsel appearing on both sides, appeal is finally heard. 4. The present appeal is directed against orde....

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....efund claim of the respondent. On 9/8/2010, when the matter was carried before the Commissioner of Central Excise (Appeals) (hereinafter referred to as "the Appellate Authority"), the Appellate Authority, examined the matter including the aspects of limitation of the claim of refund and nexus of input services with different output services and partly allowed the appeal. The respondent further car....

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....ng to exercise as to whether input service has any nexus to the output service or not. The refund claim was allowed for the services where nexus was found. But the refund was disallowed for services where nexus was not found by the appellate authority. However, the respondent preferred the appeal not against all the disallowed refund claim, but limited to the refund claim disallowed qua input ser....

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....rticular service for which the refund claim was disallowed, but gave a summary finding for the refund available on all the above input services but has not categorically mentioned nor the question of nexus is examined by the Tribunal. It is true that the Tribunal found that liberal interpretation was to be made with regard to input services when one has to examine the nexus with the output service....