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2015 (8) TMI 1245 - AT - Service TaxPower of Commissioner (Appeals) to remand the matter - Held that:- under section 85(4) the language is used in wider context. It does not restrict the type of order which the Commissioner (Appeals) may pass. Rather it states that the Commissioner (Appeals) may pass such order as he thinks fit. Thus scope of remand is included in the provision of law liad down in the section 85(4). Reliance is placed on the case of CST, Delhi vs. World Vision-[2009 (11) TMI 452 - CESTAT, NEW DELHI ] Reliance is also placed on the Supreme Court judgment in the case of UOI Vs. Umesh Dhaimode [1997 (2) TMI 140 - SUPREME COURT OF INDIA] holding that an order of remand necessarily annuls the decision which is under appeal. Therefore, the appellate authority has the power to remand a matter to the lower authority. - Decided against Revenue.
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