TMI Blog2011 (11) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... d Accountant's certificate to be produced by the party. This course of action was taken pursuant to the guidelines laid down in the Board's Circular dated 19.1.2010. - this does not amount to remand as the substantive issue was settled by the appellate authority itself. In the result, the impugned order is sustained and the appeal is dismissed. - ST/1502 of 2011 - Final Order No. 735/2011 - Dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at there was no nexus between the input service and the output service. Aggrieved, the assessee preferred an appeal to the Commissioner (Appeals). The appellate authority examined whether there was nexus between the input service on which CENVAT credit was claimed as refund and the output service which was exported. The learned Commissioner (Appeals) found such nexus and after taking note of the B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld by their lordships that, with effect from 11.5.2011, the Commissioner (Appeals) did not have the power of remand. In the second case cited, this Tribunal held that the Commissioner (Appeals) dealing with Service Tax appeals also did not have the power to remand the matter under sub-section (5) of Section 85 of the Finance Act, 1994. The learned Counsel for the respondent has argued in support ..... X X X X Extracts X X X X X X X X Extracts X X X X
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