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2012 (5) TMI 264 - AT - Service TaxStay - refund - unutilized CENVAT Credit - export of 'output services – Held that:- Commissioner of Service Tax (Appeals) is not empowered to make an order of remand under subsection (5) of 85 of the Finance Act, 1994 as held by the Tribunal in the case of Orient Crafts Ltd. (2010 - TMI - 203514 - CESTAT, DELHI - Service Tax). orders of the Commissioner (Appeals) set aside, reason found by the Commissioner (Appeals) for directing the lower authority to reexamine the issue of nexus between the output services and the services claimed to be 'input services' cannot be faulted. Matter remanded to original authority for fresh decision and, depending on such decision, re-quantification of refund. stay applications also stand disposed of
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