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2018 (8) TMI 1451 - HC - Central ExciseCENVAT credit - service tax paid on sales commission - input service or not - The Tribunal disposed of all appeals with liberty to both sides to approach the Tribunal soon after the verdict of the Hon'ble High Court in the pending appeal against the Division Bench judgement of this Tribunal in case of Essar Steel India Limited [2016 (4) TMI 232 - CESTAT AHMEDABAD] filed by the Revenue. Held that:- The Tribunal is a creation of statute. Section 35C(1) of the the Central Excise Act, mandates the Tribunal to dispose of the appeals on merits. It was simply not open for the Tribunal to jettison the litigation in this manner - It will be open for the Revenue /Department to file note/ application for fixing early date of hearing of Tax Appeal No.444 of 2016, as the decision on the said appeal would have direct bearing in pending appeals before the learned Tribunal, which are reported to be more than 100. Proceedings are remanded to the Tribunal for further consideration and disposal in accordance with law - appeal allowed.
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