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2017 (10) TMI 803 - AT - Service TaxJurisdiction - power of Commissioner(Appeals) to remand - Refund of unutilized CENCAT credit - Held that: - the power of Commissioner to remand a matter has been upheld by decision in the case of COMMISSIONER OF C. EX., TIRUNELVELI Versus RAMESH ENTERPRISES [2010 (12) TMI 551 - CESTAT, CHENNAI], where it was held that in service tax matters, Commissioner (Appeals) has the power of remand under Section 85 of the Finance Act, 1994 - there is no infirmity in the impugned order whereby the Commissioner(Appeals) has only remanded the matter to requantify the refund amount - appeal dismissed - decided against Revenue.
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