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2020 (9) TMI 987 - AT - Central ExciseCENVAT Credit - Reverse charge Mechanism - service provider or not - manufacturer of goods having ‘nil’ tariff rate of duty - HELD THAT:- The issues involved in the present appeal were considered by the Tribunal and the appeals filed by the appellant were allowed by way of remand to the Commissioner (Appeals). Pursuant to the remand direction of the Tribunal, the Commissioner (Appeals) took-up de novo proceedings and passed the order dated 17.10.2018 in favour of the appellant, by granting the refund benefit. Since, the appellant submits that the issue arising out of the present dispute is identical to the facts and the issues decided in the orders referred above, the present appeal should also be allowed by way of remand to the Commissioner (Appeals) for fresh decision on merits - Appeal allowed by way of remand.
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