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2013 (3) TMI 157 - AT - Service TaxRefund of unutilized CENVAT credit taken on certain input services which were claimed to have been used for export of their output service - appellate authority wanted the lower authority to reexamine the nexus between the exported service and the input services on the basis of Chartered Accountant's certificate to be produced by the party in terms of Board's Circular No.120/1/2010 dt. 19.1.2010. Held that:- though a connection was found by the appellate authority between the exported output service and the input services in question for the purpose of refund under Rule 5 of the CENVAT Credit Rules, a final decision was, nevertheless, left to the lower authority on the nexus issue. Obviously, the learned Commissioner (Appeals) erred in assuming that the nexus issue required to be examined on the basis of Chartered Accountant's certificate to be produced by the party in terms of the Board's Circular ibid. He overlooked the fact that the certificate of Chartered Accountant was intended to enable the original authority to quantify the amount for refund. Matter remanded back for quantification of the amount for refund on the basis of Chartered Accountant's certificate to be produced by the party in terms of the Board's Circular, the nexus issue having been settled by the Commissioner (Appeals)
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