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2012 (5) TMI 242 - AT - Service TaxStay - refund of unutilised CENVAT Credit taken on input services availed in relation to export of output services – claim was rejected in toto by the original authority and that of the other respondent was partly allowed - original authority held that no nexus was established between the input services and the output services - ground raised by the Department against the orders of the Commissioner (Appeals) is that the latter did not have the power of remand for sending the case back to the original authority – Held that:- definite reason was found for remand of the case by the ld. Commissioner (Appeals). He was apparently of the view that proper nexus between input services and output services was not established by the parties before the lower authority and that Chartered Accountant's certificates (as per the Board's Circular) would go a long way to establish such nexus. Appeals allowed by way of remand with a direction to the original authority to pass fresh orders in accordance with law. Stay applications also stand disposed of
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