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TMI Blog2015 (4) TMI 524X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent : Shri J. Nair, A.R. ORDEFR Per : Mr. P.K. Das; Common issue is involved in these appeal and therefore, all are taken up together for disposal. 2. After hearing both the sides and on perusal of the records, I find that the appellants were engaged in the manufacture of Pharmaceutical products classifiable under Chapter 30 of the Schedule to the Central Excise Tariff Act, 1985 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s on merits. Relevant portion of the said decision is reproduced below:- "3. The issue arises in this appeal is regarding the refund claim of the Cenvat Credit availed of service tax paid on various services : 01. Banking and other Financial Services 02. Banking Auxiliary Services 03. Clearing an Forwarding Agent 04. Construction in Commercial/Industrial/Civil 05. Consulting Engineering Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Financial Services, Business Auxiliary Services, Business Support Services afresh. 5. On perusal of the impugned order, I find that the first appellate authority has in Para 7.1 to 7.4 has held that all most of the services are eligible for the benefit of cenvat credit and refund can be granted to the appellant. In my considered view, despite such a clear cut findings, the impugned order remandin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inciples of natural justice. 4. After considering the submissions of both the sides and following the Tribunals decision in the appellants own case, the impugned orders are set-aside and remand the matters to the Commissioner (Appeals) to decide the issue afresh, after considering the submissions of the appellants. Needless to say that the Commissioner (Appeals) shall give proper opportunity o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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