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2011 (9) TMI 443 - AT - Service TaxRefund under Rule 5 - Cenvat Credit - Held that:- The finding of the Commissioner in respect of three services namely Air Travel Agents Services, Event Management Services and Design Services that they are not essential for the output services rendered by the respondent are categorical. The respondent is not in appeal. However in respect of other services, the finding of the Commissioner is not categorical. Therefore, his remitting the matter to the original authority is in the nature of remand which is not proper - Commissioner (Appeals) has no power of remand (2007 - TMI - 1196 - SUPREME COURT OF INDIA) - However the re-examination of the claim in respect of other services deserves to be done by the original authority in the light of guidelines prescribed by Board's Circular dated 19.01.2010. In view of the above, the order of the Commissioner (Appeals) in so far as the same relates to services other than Air Travel Agents services, Event Management Services and Design services are set aside and the matter remanded to the original authority for fresh consideration
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