Commissioner (A) has the power of remand: CESTAT

Commissioner of Central Tax Vs Yahoo Services Development India Pvt. Ltd. (CESTAT Bangalore)

We find that the appeals filed by the department is on two grounds, one is that the commissioner (A) has no power to remand and the other ground is that nexus between input services and services exported is not established. However, we find that Revenue has not filed any appeal against the final order of this Bench on the issue of nexus between certain input services and the export services which have been allowed by the Commissioner

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