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The Commissioner of Service Tax – VI Versus M/s. Morgan Stanley Solutions (I) Pvt. Ltd.

2017 (9) TMI 950 - BOMBAY HIGH COURT

Entitlement of the respondent to the refund - Held that: - It is crystal clear that the observation made in paragraph 5.1 is only prima facie observation made by the Customs, Excise and Service Tax Appellate Tribunal. The issue whether the respondent .....

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hat the issue of entitlement of the respondent to claim refund does not remain open - appeal dismissed - decided against appellant. - Central Excise Appeal No. 5 of 2016 - Dated:- 4-9-2017 - S. Oka And Riyaz I. Chagla, JJ. Ms. P.S. Cardozo i/by Shala .....

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h partly allowed the Appeal preferred by the respondent and passed an order of remand to the Adjudicating Authority. Paragraph 5.1 and 5.2 of the impugned judgment and order read thus : 5.1 In my above observation and discussion, I am of the view tha .....

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filed for taking the same on record. The said Misc. Applications are allowed. 5.2 I therefore remand these matters to the original adjudicating authority to consider a fresh the refund claim of the Appellants taking into the stock of my above observa .....

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o submit any additional documents for processing of refund. The Appeals are disposed of by way of remand. 2 The submission of the learned counsel appearing for the appellant is that the impugned order cannot be said to be a simplicitor order of reman .....

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the Adjudicating Authority when the claim for refund was considered earlier. 3 We have considered the submissions. We have quoted paragraph 5.1. It is crystal clear that the observation made in paragraph 5.1 is only prima facie observation made by t .....

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