TMI Blog2012 (6) TMI 635X X X X Extracts X X X X X X X X Extracts X X X X ..... output services - 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 - orders are set aside and all these appeals are allowed by way of remand - ST/St/594/2011 ST/934/2011 - 719 TO 729/2011 - Dated:- 18-10-2011 - P G Chacko, M Veeraiyan, JJ. For Appellants: Mr G Shivadass, R Dakshina Murthy, Adv., Mr S Sivakumar, CA, Mr S Ananthan, CA For Respondent: Mr R K Singla, JCDR Per: P G Chacko: All these applications were filed by the department seeking stay of operation of the respective impugned orders. Some of the impugned orders were also challenged by the assessees in-as-much as the learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ular, the question whether the parties had been able to establish nexus between the services and the output services. Accordingly, the learned Commissioner (Appeals) remanded the matters to the original authorities for fresh decision. 4. In the present appeals filed by the department, the main objection raised against the orders of the Commissioner (Appeals) is that those orders were passed without jurisdiction. It is pointed out that the learned Commissioner (Appeals) did not have the power of remand. In this connection, the department has relied on the Hon'ble Supreme Court's judgment in the case of MIL India Ltd., Vs CCE Noida [2007 (210) ELT 188 (SC)] wherein the apex Court held that, with effect from 11.5.2001 (the date on which th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -Original were passed. This is the circumstance in which the matters were remanded by the learned Commissioner (Appeals), oblivious of the fact that he did not have the power of remand. On a perusal of the impugned orders, we find that the substantial issue relating to nexus between input service and output service was remanded by the learned Commissioner (appeals) to the lower authorities for fresh adjudication in the light of the Board's Circular. Obviously, the learned Commissioner (Appeals) could not have ordered such remand as held by the Tribunal in case of Orient Crafts Ltd., (supra) cited by the learned JCDR. The Hon'ble Supreme Court's decision in the case of MIL India Ltd. (supra) also supports the Revenue. Therefore, the orders o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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