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2011 (11) TMI 527 - AT - Service TaxApplication for stay - rejection of certain refund claims - Rule 5 of the CENVAT Credit Rules, 2004 claiming refund of unutilized CENVAT credit on input services which were claimed to have been utilized for export of output services - Held that: the matters require to be sent back to the learned Commissioner (Appeals) for fresh decision, for which we have more reasons than one. Firstly, there is a glaring contradiction between the findings recorded by the Commissioner (Appeals) on the substantive issue and his decision to remand the case to the lower authority. On the one hand, in respect of the input services, clear findings were recorded to the effect that these services were essential, or integrally connected with, or having direct nexus to, the output services exported by the respondents. On the other hand, it was observed that the question of 'nexus' needed to be considered afresh by the lower authority on the basis of relevant evidence to be produced by them - Decided in favor of the assessee by way of remand to Commissioner (A)
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