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2022 (3) TMI 327 - CESTAT AHMEDABADReconsideration of Tribunal’s earlier remand order - Revenue filed an appeal on the ground that this verification report was not considered by the adjudicating authority as the same was received after the adjudication order was passed - HELD THAT:- The appellant is mainly aggrieved by the Letter dated 05.03.2018 which was issued post de novo adjudication, however, this Tribunal in the earlier round of appeal remanded the matter to the adjudicating authority for passing a fresh order after verifying the fact about the payment of Service Tax. In compliance of the Tribunal’s order the adjudicating authority had conducted the verification through the field officer, however, the report was received by the adjudicating authority post adjudication order passed by the adjudicating authority. The verification report given by the Field Officer, during the subsequent passing of the order needs to be considered, therefore, the Learned Commissioner (Appeals) in the Revenue’s appeals rightly remanded the matter to the adjudicating authority for passing afresh order after considering the report dated 05.03.2018, therefore, there are no infirmity in the order of the Commissioner (Appeals) whereby the matter was remanded to the adjudicating authority. Appeal is dismissed.
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