TMI Blog2011 (9) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... quiring the assessees to produce Chartered Accountant's certificates as required in the Board's circular - As the relevant circular Board's Circular No. 120/1/2010 dated 19.01.2010 of the Board was not available to the original authority when the refund claims were examined by it - essentially, what was ordered by the Commissioner (Appeals) in each of these cases was remand of the substantive issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 593/2010 despite notice. The respondent in Appeals ST/1623-1627/2010 is represented by the learned consultant who is in support of the impugned orders. Learned JCDR submits that the impugned orders are, in pith and substance, remand orders which could not be passed by the learned Commissioner (Appeals) for want of remand power. In this connection, reliance is placed on the Hon'ble Supreme Court's ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tters) and took the view that the circular was relevant to the issue. The learned Commissioner (Appeals) held that the output services of the assessees were to be treated as exports under Export of Service Rules 2005 but took the stand that the eligibility of input services requires to be verified afresh by the original authority in the light of the above circular subject to production of Chartere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision by the original authority. The relevant circular of the Board was not available to the original authority when the refund claims were examined by it. The learned Commissioner (Appeals), therefore, wanted the original authority to take fresh decision in the light of the said circular on the basis of Chartered Accountant's certificates to be produced by the parties. As we have the power of rem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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