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TMI Blog2017 (10) TMI 803X X X X Extracts X X X X X X X X Extracts X X X X ..... disposed of by a common impugned order and the issue in all the four appeals is identical, all the four appeals are being disposed of by this common order. 2. Briefly the facts of the present case are that M/s. IFB Support Services Pvt. Ltd. (the respondent) is registered under the category of Back Office Support Service and are engaged in the export of Business Auxiliary Services . They filed refund claim of Rs. 7,02,265/-, Rs. 11,50,110/- and Rs. 13,49,006/- for the period from 04/2008 to 06/2008, 07/2008 to 09/2008 and 10/2008 to 12/2008 in respect of unutilised CENVAT credit on the input services said to have been used by them in the export of output services under Rule 5 of CENVAT Credit Rules, 2004 (CCR, for short) read with Notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... back to the adjudicating authority. She further submitted that the respondent company has failed to explain how exactly the impugned order has sanctioned refund of credit of input services used for providing the output taxable service. she also submitted that the learned Commissioner has wrongly directed the adjudicating authority to quantify the refund based on Chartered Accountant certificate certifying the nexus between the input services and the output services. 5. On the other hand, the learned consultant for the respondent submitted that the impugned order has been passed after considering all the material on record and after considering various decisions given by the Tribunal. He further submitted that it is well established by vari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the said provisions would include the power to remand. Therefore, the argument advanced by the learned counsel for the petitioner by reading into sub-section (5) of Section 85, the provisions of Section 35-A(3) is an incorrect interpretation. 22. Further, in the case of Medico Labs, the Division Bench of the Gujarat High Court, while considering the said provision has pointed out that the power to annul a decision, necessarily, includes remand and even after the amendment to Section 85-A of the Central Excise Act, the appellate authority has power to set aside the decision. Though, this decision was rendered prior to the decision of the Hon'ble Supreme Court in MIL India Limited, in the preceding paragraph, I have assigned reasons a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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