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2011 (11) TMI 303 - AT - Service TaxPower of the Commissioner (Appeals) to remand – 100% EOU registered under the category of 'Business Auxiliary Service' - refund claimed of unutilized CENVAT credit – Held that:- The Commissioner (Appeals) has examined and found nexus between the input services (viz bandwidth services, IT enabled services, Security agency services, outdoor catering services and renting of immovable property) and the output services. In effect, the Commissioner (Appeals) has not remitted any issue on merits to be decided by the original authority. It is basically for quantification purposes based on the Chartered Accountant's certificate as envisaged in the Board's Circular No. 120/1/2010 dated 19.1.2010. - Decided against the Revenue.
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