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2011 (11) TMI 134 - AT - Service TaxJurisdiction defect - Power of the Commissioner (Appeals) to remand - Refund of unutilized CENVAT credit on input services used in relation to output services exported - Commissioner (Appeals) directing rule 5 of board circular No. 120/01/2010 to be followed – Held that:- The impugned orders cannot be considered as a remand orders. Commissioner (Appeals) found nexus between the input services and the output services and only require the lower authority to re-quantify the amount of refund on the basis of the Board's circular no. 120/01/2010 dated 19.01.2010. When the original orders were passed by the adjudicating authority, the Board's circular was not in force. The appellate authority rightly required the original authority to re-quantify the amounts for refund on the basis of chartered accountant's certificate to be produced by the party in terms of the Board's circular. Such orders cannot be held to be a remand orders. The appeals are rejected.
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