TMI Blog2017 (9) TMI 1496X X X X Extracts X X X X X X X X Extracts X X X X ..... - ST/CROSS/92/2011, ST/CROSS/95/2011, ST/CROSS/96/2011, ST/CROSS/97/2011 in ST/23/2011-SM, ST/24/2011-SM, ST/25/2011-SM, ST/26/2011-SM, ST/23/2011-SM, ST/24/2011-SM, ST/25/2011-SM, ST/26/2011-SM - Final Order No. 22076-22079 / 2017 - Dated:- 19-9-2017 - Shri S. S. Garg, Judicial Member For the Appellant : Ms. Kavitha Podwal, AR For the Respondent : None ORDER Per : S. S. Garg These four appeals have been filed by the Revenue against the common impugned order dated 29.09.2010, passed by the Commissioner (A) whereby the Commissioner (A) has remanded the matter to the original authority to decide the eligibility of refund claim subject to CA certificate. 2. The Respondent has also filed cross objections in all the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the remaining amount of ₹ 30,66,607/- in respect of other input services as there is no nexus. 3.5 Aggrieved, the assessee filed four appeals before Commissioner (A-II), who vide OIA Nos. 522 to 525/2010 dated 29.09.2010 has set aside all the four OIOs and allowed the appeal with consequential benefit of refund with a direction to the lower authority to re-examine the rejected services for consideration of eligibility of refund claim subject to submission of Chartered Accountant certificate in terms of Board s Circular No.120/1/2010 dated 19.01.2010. 4. Heard the learned AR. None has appeared on behalf of the Respondent. Though, the Respondents have filed cross objections in all the appeals, I proceed to decide the appeal of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and such order may include an order demanding the service tax, interest or penalty. It has also been submitted that the power under section 85(4) of the Finance Act regarding passing of the order by the Commissioner (A) are much wider under the Finance Act when compared to excise Act and there is no restriction under the Act with regard to remand the case back to the lower authority. Further, respondent has also relied on the following decisions: 6.1 Commissioner of Service Tax v World Vision; 2010 (20) STR 49 CESTAT Delhi. 6.2 Hon ble Supreme Court in the case of MIL India Limited; 2007 (210) ELT 188 (Supreme Court). 6.3 Bacha Motors (P) Ltd. v Commissioner of Service Tax; 2010 (20) STR 575 (CESTAT Ahmedabad). 6.4 Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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