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2022 (2) TMI 547 - AT - Service TaxMaintainability of appeal - power of learned Commissioner (A) to remand the case - said remand was only to the extent of quantification of refund on the services - learned Commissioner (A) had held to be eligible for refund - HELD THAT:- It is found that it is an open remand to the original authority while making it clear that no opinion is expressed on any of the issues and nexus issue in respect of the input services on which refund has been claimed will be considered afresh and for those input services that have been allowed by the Commissioner (A), Revenue is not in appeal. The appeals filed by the department is on two grounds, one is that the commissioner (A) has no power to remand and the other ground is that nexus between input services and services exported is not established. However, we find that Revenue has not filed any appeal against the final order of this Bench on the issue of nexus between certain input services and the export services which have been allowed by the Commissioner (A) - the Commissioner (A) remanded the case to the Original Authority for the purpose of quantification only. The department’s appeal on the issue of Commissioner (A)’s having no power of remand is not maintainable for two reasons that in the instant case, the impugned order is not a case of normal remand but was only for the limited purposes of quantification - the appeals filed by the department are not maintainable, hence, they are dismissed.
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