2023 (6) TMI 648 - CESTAT AHMEDABAD

Jurisdiction - power of Commissioner (Appeals) to remand back the matter - case of Refund of Service Tax - HELD THAT:- This issue has come up time and again before this Tribunal and this Tribunal has taken a consistent view in view of the Hon’ble Supreme Court judgment in the case of MIL INDIA LTD. VERSUS COMMISSIONER OF C. EX., NOIDA [2007 (3) TMI 8 - SUPREME COURT] and Hon’ble Gujarat High Court judgment in the case of COMMISSIONER OF SERVICE TAX VERSUS VERSUS ASSOCIATED HOTELS LIMITED [2014 (4) TMI 406 - GUJARAT HIGH COURT] whereby it was held that Commissioner (Appeals) has indeed power to remand the matter to the Adjudicating Authority.

Thus, it is settled that the Commissioner (Appeals) has power to remand the matter to Adjudicating Authority. Accordingly, there are no error in the order of the Commissioner (Appeals) therefore the same is upheld - Revenue’s appeal is dismissed.