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2012 (10) TMI 296 - AT - Service TaxPower of remand - Commissioner (Appeals) - refund – Held that:- Original authority sanctioned refund of the service tax paid on some of the input services which were found to have nexus with the output service - assessee approached the Commissioner (Appeals) and the latter found nexus between the input services (barring Air Travel Agency Service) and the output service exported by the party - matter was sent back to the original authority for quantification of the amount for refund in respect of the input services which were found to have nexus with the output service - this was not a remand
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