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2012 (8) TMI 287 - AT - Service TaxRefund of unutilized CENVAT credit of service tax paid on certain taxable services which were claimed to be input services availed for export of output services. - whether the necessary nexus existed between the input services and the output service for the purpose of refund of the CENVAT credit taken on the input services. - power of remand by the Commissioner (Appeals) - held that:- The learned Commissioner (Appeals) did not have the power of remand when the order was passed. - At the same time, the reason found by the learned Commissioner (Appeals) for de novo adjudication of the refund claim has to be appreciated. - To enable the original authority to do so, we set aside the impugned order and allow this appeal by way of remand.
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