2012 (7) TMI 632

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... amaniam, Consultant, Mr S Srinath, Adv., Mr Pankaj Sinha, Adv. Per: P G Chacko: These are stay applications filed by the department (appellant) seeking stay of operation of the impugned orders. After hearing both sides, we are inclined to dispose of the appeals finally at this stage. Accordingly, after rejecting the stay applications, we take up the appeals. 2. The respondents in these appeals .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rity, in the case of M/s Nuware Systems Pvt. Ltd., set aside the relevant Order-in-Original and allowed the party's appeal for refund subject to furnishing of certificate as per the Board's Circular No. 120/1/2010-S.T. dated 19.1.2010. In the result, the claim for refund of CENVAT credit availed on those input services, which had been rejected by the original authority, came to be allowed subject .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ut services in question, to them subject to production of Chartered Accountant's certificate as per the Board's Circular dated 19.1.2010. The party is yet to receive any refund as consequential relief. In the appeal filed by the department against the appellate Commissioner's order, the only ground raised is with reference to the power of remand. Reiterating this ground, the learned Addl. Commissi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... inal authority for the limited purpose of re-quantification of refund on the basis of Chartered Accountant's certificate to be produced by the respondent in terms of the Board's Circular. After considering the submissions, we have found substance in the submission made by the learned Consultant. The order passed by the Commissioner (Appeals) reflects, in clear terms, a decision on the nexus issue. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e (nexus issue) and directed the lower authority to re-quantify the amount for refund of the CENVAT credit availed on the relevant input services. (The party is yet to receive the refund). Such re-quantification has to be done on the basis of Chartered Accountant's certificate to be produced by the party as per the Board's Circular. It is for the original authority to undertake this exercise. The .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X