TMI Blog2018 (8) TMI 1451X X X X Extracts X X X X X X X X Extracts X X X X ..... gation in this manner - It will be open for the Revenue /Department to file note/ application for fixing early date of hearing of Tax Appeal No.444 of 2016, as the decision on the said appeal would have direct bearing in pending appeals before the learned Tribunal, which are reported to be more than 100. Proceedings are remanded to the Tribunal for further consideration and disposal in accordance with law - appeal allowed. - R/TAX APPEAL NO. 1043 of 2018 - - - Dated:- 23-8-2018 - MR. AKIL KURESHI AND MR. B.N. KARIA, JJ. For The Petitioner : Mr Nirzar S Desai (2117) For The Respondent : Mr Paresh M Dave(260) ORAL ORDER ( PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. This Tax Appeal is filed by the depart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consideration before the Tribunal on this very issue. The department obviously placed heavy reliance on the judgements of High Court in cases of Commissioner of Central Excise, Ahmedabad vs. Cadila Healthcare and Astik Dyestuff Pvt. Ltd vs. Commissioner of Central Excise and Customs . The assessees relied on the amendment to the definition of term input service and argued that the same would apply to all pending cases irrespective of the date of amendment. 4. In view of such facts, the options before the Tribunal were either to await the outcome of the department's appeal in case of Essar Steel India Ltd (supra) if the decision in such appeal was likely to be rendered in near foreseeable future which would in addition to reduci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal in case of Essar Steel India Ltd. In the mechanism provided, the Tribunal has also left many gaps. For example, there is no clarity as to what time limit within which the parties would have to file fresh proceedings. The Tribunal merely stated that soon after the verdict either side can approach. This term soon after the verdict is not possible of any clear application. Further, we wonder what would happen if no appeal is filed as per the liberty granted by the Tribunal. Whether the decision against the losing party would achieve finality; in which case what would happen to the tax or the refund is not clear. At which point of time such finality would be presumed is not specified. All in all, this is the most unsatisfactory ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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