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2011 (4) TMI 272 - AT - Service TaxDemand - Cenvat credit - Real Estate Agent service providers - Non speaking order - The law as it stands does not permit the Commissioner (Appeals) to remand any matter - The position would have been different if in respect of some plea of the respondent, some verification of the records available in Divisional or Range Office was required which could be done only by the original adjudicating authority - The matter is remanded to the Commissioner (Appeals) with directions to decide the matter on records at his level. He can call the Divisional or Range officers, if any verification or clarification is required - Appeal is dismissed
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