Cst Bangalore vs Spheris India Pvt Ltd
- CitationAppeal No. 192-194-2011
Ratio decidendi
The rule this decision rests on
The Commissioner (Appeals) may remand a matter to the original adjudicating authority for quantification of a refund where the appellate authority has itself determined the claimant's eligibility for refund of the service tax paid, and the remaining exercise is limited to computing the amount due.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-in-Appeal No. 192-194-2011 dated 09/03/2011 passed by CCE(Appeals-II), Bangalore]
For approval and signature:
HON'BLE SHRI B.S.V.MURTHY, TECHNICAL MEMBER
1 Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2 Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3 Whether Their Lordships wish to see the fair copy of the Order?
4 Whether Order is to be circulated to the Departmental authorities?
CST BANGALORE NO. 16/1, S.P. COMPLEX, LALBAGH ROAD, Appellant(s)
Versus
SPHERIS INDIA PVT LTD NULL Respondent(s)
Appearance:
Shri N. Jagdish, Superintendent(AR) For the Appellant
None For the Respondent
Date of Hearing: 10/03/2015
Date of Decision: 10/03/2015
CORAM:
HON'BLE SHRI B.S.V.MURTHY, TECHNICAL MEMBER
Final Order No. 20662 / 2015
Per : B.S.V. MURTHY
The only ground on which appeal has been filed by the Revenue is that the Commissioner(Appeals) does not have the power to remand the matter to the original adjudicating authority. After hearing the learned AR, I find that in this case the Commissioner(Appeals) has considered each and every service and the eligibility of the appellant for refund of service tax paid and only for the purpose of quantification, he has remanded the matter. In similar cases in the past, this Tribunal has been remanding the matter to the original adjudicating authority. Following the practice followed by this Tribunal, in this case also, the impugned order is set aside and the matter is remanded to the original adjudicating authority to decide the refund claims in accordance with orders passed by the Commissioner(Appeals). Appeal is disposed of in above manner.
(Order pronounced and dictated in open court)
B.S.V.MURTHY TECHNICAL MEMBER
Raja..
2
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