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TMI Blog2012 (6) TMI 635X X X X Extracts X X X X X X X X Extracts X X X X ..... After hearing both sides, we are of the view that all the appeals, whether by the department or by the assessees, involving identical issue, need to be finally disposed of at this stage. Accordingly, after rejecting the stay applications, we take up the appeals. 2. The assesses had filed claims for refund of various amounts of unutilized CENVAT credit availed on input services which were used in or in relation to export of output services. The original authority, in some cases, rejected the refund claims in toto holding that the services which were claimed by the parties to be input services did not have any nexus with the export of output services. In other cases, the original authority found some of the services to be input services and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he power of remand under Section 35A of the Central Excise Act. In further support to the above contention of the Revenue, the learned JCDR has also relied on the Tribunal's order in the case of CCE Noida Vs. Orient Crafts Ltd., [2011 (21) STR (302) Tri.-Delhi)] wherein a coordinate bench held that the Commissioner (Appeals) dealing with appeals in relation to service tax was not empowered to remand any case and should decide the case himself as per Section 85(5) of the Finance Act, 1994. Learned JCDR prays for setting aside the impugned order and for remanding the matters to the Commissioner (Appeals) for fresh decision in accordance with law. 5. It is contended on behalf of a few assesses that the learned Commissioner (Appeals) remanded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (Appeals) for remand of the cases appears to be valid. We, therefore, are inclined to remand the cases to the original authorities for the reason recorded by the learned Commissioner (Appeals). It is nobody's case that we do not have the power of remand. 7. The original authorities will have to re-examine the question whether the refund-claimants have been able to establish a nexus between the input services and the output services. For this purpose, all the parties need to be given a reasonable opportunity of producing Chartered Accountant's certificates and the original authorities should examine the same in the light of the Board's Circular dated 19.1.2010. Needless to say that all the parties should be given a reasonable oppo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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