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Commissioner of Service Tax, Ahmedabad Versus M/s. Quintiles Technologies India Pvt. Limited

2015 (7) TMI 1044 - CESTAT AHMEDABAD

Denial of refund claim - Unutilized CENVAT Credit - Notification No. 5/2006-CE (NT) dated 14.03.2006 - Held that:- The issue involved has been decided in favour of the appellants in earlier appeals under [2014 (4) TMI 288 - CESTAT AHMEDABAD]. The sam .....

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Revenue do not survive. Accordingly, the appeals filed by the Revenue are rejected with direction that adjudicating authority should quantify refund amount in remand proceedings directed by the first appellate authority. - Decided against Revenue. - .....

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eals have been filed by the Revenue against OIA No. AHM-SVTAX-000-APP-093-14-15 dated 15.07.2014 under which the first appellate authority has remanded the appeals for re-quantification of refund claims filed by the appellants, after deciding the iss .....

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ot been accepted by the department and appeal against the same has been preferred before the Gujarat High Court. It was also his case that Commissioner (Appeals) does not have remand powers and accordingly the order passed by Commissioner (Appeals) s .....

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