Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2021 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (7) TMI 648 - HC - Service TaxValidity of appellate order - applicability of decision in the case of M/S ICS FOOD PVT. LTD. VERSUS COMMISSIONER OF SERVICE TAX, NOIDA [2018 (7) TMI 1061 - CESTAT ALLAHABAD] - the department had elected to carry the said order in an appeal before the Supreme Court and hence the said decision had not attained finality - HELD THAT:- There are no reason to relegate the petitioner to the appellate remedy at this stage. In our opinion, interest of justice would be sufficiently served if a limited remand is ordered to the Commissioner (Appeals-III) for revisiting his decision based on the circumstance that the decision of the Customs, Excise and Service Tax Appellate Tribunal in M/S ICS FOOD PVT. LTD. VERSUS COMMISSIONER OF SERVICE TAX, NOIDA [2018 (7) TMI 1061 - CESTAT ALLAHABAD] has since attained finality. If indeed the said decision has applicability to the facts and enures to the benefit of the petitioner, the Commissioner (Appeals-III) shall be at liberty to pass an appropriate order reversing his earlier decision which is impugned. Petition disposed off.
|