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2016 (9) TMI 988 - AT - Service TaxRefund claim - Cenvat Credit lying unutilised in their books of account - for the period of April 12 to June 12 - export of information technology software service and business support service and availing Cenvat credit of service tax on input service - Held that:- it is found that both the orders passed i.e. one is in the appeal filed by the assessee on inadmissibility of refund claim of ₹ 55,30,685/- and other is in the appeal filed by Revenue on admissibility of refund claim of ₹ 13,35,62,158 by the Ld. Commissioners (Appeals) are in conflict. Further, the appeal of the Revenue was pending before the Ld. Commissioners (Appeals) when the appeal of assessee was taken up and disposed of separately. It is a matter of policy and judicial discipline to hear and dispose the cross appeals arising out of the common impugned order together, for avoiding conflict in orders. Accordingly we set aside the impugned orders in both the appeals and remand the matters to the Ld. Commissioners (Appeals) with the direction to take up both the appeals together for denovo disposal and after hearing the parties to pass a reasoned order in accordance with law. - Appeals allowed by way of remand
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