TMI Blog2015 (5) TMI 1064X X X X Extracts X X X X X X X X Extracts X X X X ..... ) TMI 167 - HIGH COURT OF PUNJAB & HARYANA that once power of remand has been expressly taken way by the Finance Act, 2001, which came into operation with effect from 11.5.2001, the Commissioner (Appeals) is divested of power to remand the case back to the adjudicating authority. Matter remanded to the Commissioner (Appeals) with direction that the required verification in terms of paras 9 & 10 of the impugned order-in-appeal shall be conducted at his end and appropriate orders passed – appeal disposed off – decided against Revenue. - ST/174/2009-CU(DB) with CO/83/2009 - F. Order No.51901/2015 - Dated:- 14-5-2015 - Mr. G. Raghuram, President Mr. R.K. Singh, Member (Technical) Appearance: Shri B.B. Sharma, D.R. - for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as paid fright to the GTAs in terms of Rule 2(1) (d)(v) of Service Tax Rules, 1994 read with Notification No. 35/2004 dated 3.12.2004 (as amended). So, the respondent is required to pay service tax on Goods Transport Agency service, not M/s Grasim Industries Ltd., Rawan. The respondent is covered as person in this category of GTA service and by no agreement and by no arrangement like reimbursement of the freight, the responsibility of payment of service tax assigned by Service Tax Law, can be shifted from the respondent to another person M/s Grasim Industries, Rawan. (iv) The transportation charges are related to the C F service and are includible in the assessable value . (v) In term of amended Section 35A (as amended with ef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 2006 (4) STR 22. Thus the Commissioner (Appeals) order holding that transportation charges reimbursed by M/s Grasim Industries are not includible in the assessable value for charging service tax under the C F agent service provided by the respondent is legal and proper. However, the Revenue s contention that the Commissioner (Appeals) does not have any power of remand after amendment to Section 35A of the Central Excise Act, 1944 with effect from 11.5.2001, has been upheld by various judicial pronouncements. In the case of CC, Amritsar Vs. Enkay (India) Rubber Co. Pvt. Ltd. - 2008 (224) ELT 303 (P H ), the Punjab Haryana High Court held that once power of remand has been expressly taken way by the Finance Act, 2001, which came ..... X X X X Extracts X X X X X X X X Extracts X X X X
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