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2010 (10) TMI 527 - AT - Service TaxPower to remand the matter - Refund claim relating to the services of CHA and sales commission under the notification No. 41/2007-S.T., dated 6-10-2007 - The rejection of refund claim in relation to CHA as well as commission was not correct and at the same time it has been held that the claim has to be sanctioned after necessary verification - The Commissioner (Appeals) has no power to remand the matter and he has to decide the matter by himself in case of any infirmity in the order passed by the adjudicating authority - Necessary for the Commissioner (Appeals) to analysise the materials on record and to arrive at appropriate finding on the claim of the respondent - Hence, impugned order not sustainable and is liable to be set aside and the matter remanded to the Commissioner (Appeals) to do the needful.
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