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2019 (3) TMI 1327 - CESTAT CHENNAIRectification of Mistake - Refund claim - rejection of refund claim on the ground of lack of nexus between input services and output services - Held that:- The Tribunal had upheld the remand order passed by the Commissioner (Appeals), had not specifically clarified as to what is the amount that is sought to be remanded for reconsideration of the issue of lack of nexus. We find that this it is necessary to clarify for facilitating the process of refund claim. It is hereby clarified that the remand order with regard to eligibility of credit on account of lack of nexus between the input services and the output service would be limited to ₹ 7,27,697/-. However, it is clarified that the issue with regard to reconciliation as remanded by the Commissioner (Appeals) would apply to the entire refund claim. The ROM applications are disposed of by way of clarification.
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