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2015 (8) TMI 1136 - AT - Service TaxPower of commissioner to remand back the matter - Denial of CENVAT Credit - GTA Service - Held that:- powers flowing from sub-Section (4) of Section 85 clothe, the Commissioner (Appeals) with power to even remand the proceedings. If proper inquiry is not conducted or the proceedings is decided ex-parte, it would not be necessary in every case that the Commissioner (Appeals) converts himself to the adjudicating authority and conducts the entire inquiry necessary for proper adjudication of the issues. In such a case, the Commissioner (Appeals) may as well decide to remand the proceedings, and there is no limitation on his powers to do so. As regards the ruling of Hon'ble Apex Court in MIL India Ltd. (2007 (3) TMI 8 - SUPREME COURT OF INDIA), the Hon'ble High Court observed that the Ruling is not applicable to Service Tax matters as sub-Section (5) of Section 85 of Finance Act, 1994 starts with words “subject to the provisions of this chapter”. - Decision in the case of Commissioner of Service Tax Vs. Associated Hotels Ltd. [2014 (4) TMI 406 - GUJARAT HIGH COURT ] followed - Decided against Revenue.
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