TMI Blog2012 (8) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... purpose of refund of the CENVAT credit taken on the input services. - power of remand by the Commissioner (Appeals) - held that:- The learned Commissioner (Appeals) did not have the power of remand when the order was passed. - At the same time, the reason found by the learned Commissioner (Appeals) for de novo adjudication of the refund claim has to be appreciated. - To enable the original auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the claim of Rs.39,06,756/-, the assessee preferred an appeal to the Commissioner (Appeals). The appellate authority held in para 9 of its order that the guidelines prescribed in Board s circular No.120/1/2010 dated 19.1.2010 required to be followed for ascertaining whether the necessary nexus existed between the input services and the output service for the purpose of refund of the CENVAT c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce Act, 2001. The learned Deputy Commissioner (AR) reiterates this legal position and prays for setting aside the impugned order. 3. There is no representation for the respondent despite notice. 4. After considering the submissions, we have found substance in the ground raised by the appellant. That the lower appellate authority was remanding the case to the original authority for fresh d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E.(NT) dated 14.3.2006. According to this procedure, where the amount claimed as refund exceeds Rs.5/- crores as in the instant case, the declaration filed by the claimant will have to be certified by a Chartered Accountant. As the claimant s declaration is required to establish nexus between input service and the output service, as also to arrive at the correct amount of refund, the Chartered Acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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