TMI Blog2012 (5) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... depending on such decision, re-quantification of refund. stay applications also stand disposed of - ST/Stay/1431/2010 in ST/2363/2010 - 597 TO 599/2011 - Dated:- 8-9-2011 - P G Chacko, M Veeraiyan, JJ. Shri R.K. Singla, JCDR/ Shri G. Shivadass, Advocate Per: P G Chacko (Oral): All these applications were filed by the department (appellant) seeking stay of operation of the respective impugned orders passed by the Commissioner of Service Tax (Appeals-II), Bangalore . After examining the records and hearing both sides, we are inclined to dispose of the appeals also finally at this stage. Therefore, after rejecting the stay applications, we proceed to deal with the appeals. 2. The respondents in these appeals, barring M/s. e4e B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned Commissioner (Appeals) having "remanded" the case to the lower authority for re-quantification of refund in the case of M/s. Business Process Outsourcing (India) Pvt. Ltd. (Respondent in Appeal No.ST/2512/2010). In all cases, therefore, the original authority is expected to re-quantify the refund claims in the light of Chartered Accountant's certificate to be produced by the parties in terms of Board's Circular No.120/1/2010 dated 19.1.2010, after allowing the claimants in some cases to establish nexus between input services and output services. 3. In the case of M/s. e4e Business Solutions Pvt. Ltd., the claim filed by the party was one for rebate under Notification No.12/2005-ST dated 19.4.2005. The original authority rejected t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... setting aside the impugned orders and remanding the matters to the Commissioner (Appeals) for fresh decision in accordance with law. 5. Learned advocates / consultants representing the respondents in the first category of cases submit that the impugned orders cannot be said to be 'remand orders' inasmuch as, by those orders, the learned Commissioner (Appeals) merely required the lower authority to re-quantify refund. Learned counsel representing M/s. General Motors Pvt. Ltd. and learned consultant for M/s. Akamai Technologies India (P) Ltd. submit that the learned Commissioner (Appeals) has the power of remand as held in the case of CCE, Tirunelveli Vs. Ramesh Enterprises - 2011 (21) STR 603 (Tri.-Chennai) and therefore, the ground rai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is our considered view that, without having to examine the much-debated question whether Commissioner of Service Tax (Appeals) has power to remand or not, we can send all the matters in this category to the original authority for re-quantification of refund amounts on the basis of Chartered Accountant's certificates to be produced by the claimants, for which, of course, a reasonable opportunity needs to be given to them by the original authority. 8. As regards appeal No.ST/2371/2010 and Appeal No.ST/2380/2010, which are directed against orders of the Commissioner (Appeals) directing the lower authority to examine the question of nexus, we find that the orders of the learned Commissioner (Appeals) are, essentially, remand orders. As ri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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