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2019 (4) TMI 906 - CESTAT NEW DELHIReview of the order - Utilization of CENVAT Credit - whether credit on input/capital goods used for manufacturing excisable goods could be utilized for payment of Service Tax on the output services? - Applicable rate of service tax - Held that:- There is no substance in the submission advanced by learned Authorized Representative of the Department that the High Court had directed the Tribunal to hear the appeals on merits afresh and even otherwise the only power conferred upon a Tribunal, after a decision is rendered in an appeal is to rectify any mistake apparent from the record under Section 35(2) of the Act. The Tribunal does not have the power to even review an order, much less to hear the appeal afresh on merit. Rule 41 on which the reliance has been placed by the learned Authorized Representative of the Deprtment provides that the Tribunal may make such orders or give such directions as may be necessary or expedient to give effect or in relation to its orders or to prevent abuse of its process or to secure the ends of justice. This Rule, therefore, cannot come to the rescue of the Department to make a prayer for a fresh decision. Application dismissed.
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