TMI Blog2011 (11) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 19.01.2010. When the original orders were passed by the adjudicating authority, the Board's circular was not in force. The appellate authority rightly required the original authority to re-quantify the amounts for refund on the basis of chartered accountant's certificate to be produced by the party in terms of the Board's circular. Such orders cannot be held to be a remand orders. The appeals are rejected. - ST/205-208/2011 - - - Dated:- 30-11-2011 - Mr. P.G. Chacko, Mr. M. Veeraiyan, JJ, Appearance Mr. Ganesh Haavanur, SDR, for the revenue Mr. Harish, Advocate, for the respondent Per: P.G. Chacko These applications filed by the department (appellant) seeks stay of operation of the impugned orders. After hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... own in the above circular. Further, it rejected the department's appeal. The operative part of the orders-in-appeal which is presently under challenge reads as follows: ORDER "I set aside the Orders-in-Original No. 89/2008 dated 04.03.09, 197/09 dated 29.04.2009, 239/09 dated 12.06.2009 157/10 dated 29.03.10 all passed by Assistant Commissioner of Service Tax, I Division, Service Tax Commissionerate, Bangalore as discussed above with the consequential relief on satisfaction of the conditions laid down in the Board's Circular 120/01/2010 dated 19.01.2010 and reject the appeal filed by the department." The present appeal of the department is mainly on the ground that the impugned orders were passed without jurisdiction inasmuch a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considering the submissions, we find that these appeals are only liable to be dismissed. As rightly submitted by the learned consultant for the respondent, the impugned orders cannot be considered as a remand orders. Learned Commissioner (Appeals) found nexus between the input services and the output services and only require the lower authority to re-quantify the amount for refund on the basis of the Board's circular dated 19.01.2010 ibid. The appellate authority rightly noted that, when the original orders were passed by the adjudicating authority, the Board's circular was not in force. It also noted that the procedure prescribed by the Board required to be followed in the matter of examining refund claims of the above kind. Obviously, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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