Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2018 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 1133 - HC - Service TaxRefund claim - Whether the Central Excise and Service Tax Appellate Tribunal is justified in accepting the appeal preferred by the assessee irrespective of the fact that the conditions referred in the N/N. 41/2007-ST dated 06.10.2007 and 451/2007-ST dated 06.10.2007 have not been adhered? Held that: - considering the fact that the case has been remitted at the request of learned representative of the Department itself, therefore, the substantial questions of law, which have been framed in these appeals while admitting the appeals, are not required to be answered because the matter has been remitted to the original adjudicating authority for deciding the case afresh, therefore, obviously now it is the duty of the adjudicating authority to consider the said notification. The matter is remitted by the Customs/Excise & Service Tax Appellate Tribunal, New Delhi for decision afresh.
|