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2015 (3) TMI 136 - AT - Service TaxQuntification of refund claim - Commissioner (Appeals) has taken a view that input services on which the refund of service tax has been claimed have been said to have nexus with the output services and has remanded the matter to the original authority for re-quantification with a direction to the lower authority to re-examine the rejected eligible input service - Held that:- in all these cases, the matters have been remanded only for quantification of the refund amount and payment. The original authority according to the appellants had rejected the claims on the ground that there was no nexus between input services and output service and therefore he had not considered the quantum of refund admissible. In any case, the original authority can alone issue a cheque after quantification. Therefore, the matter will have to go back to the original authority for issue of cheque after sanction of refund. That being the position, in this case, even if the Commissioner does not have the power to remand, in our opinion since the Tribunal has the power, we can exercise such power and hold that the remand direction can be sustained and the matters can be treated as remanded by the Tribunal - Decided against Revenue.
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