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2011 (10) TMI 268 - AT - Service TaxPower of Commissioner appeal - Held - Commissioner(A) is not empowered to make an order of remand under sub-section (5) of 85 of the Finance Act, 1994 as held by the Tribunal in the case of Orient Crafts Ltd. (2003 - TMI - 51856 - CEGAT, WEST ZONAL BENCH, MUMBAI). However the reason of remand back to re-examine the issue of nexus between the output services and the services claimed to be 'input services' cannot be faulted. Therefore we remand the case to adjudicating authority.
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