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2015 (10) TMI 2825 - AT - Central ExciseJurisdiction - power of Commissioner (Appeals) to remand the matter - HELD THAT:- The issue is no more res integra, in view of the decision of the Hon’ble Delhi High Court in the case of Commissioner of Service Tax, Delhi Vs. World Vision [2010 (10) TMI 894 - DELHI HIGH COURT]. The Hon’ble Gujarat High Court in the case of Commissioner of Service Tax Vs. Associated Hotels Ltd. [2014 (4) TMI 406 - GUJARAT HIGH COURT] held that the Commissioner (Appeals) have power to remand the matter. All the appeals filed by the Revenue are dismissed. Early Hearing application is rejected as infructuous.
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