TMI Blog2017 (11) TMI 1718X X X X Extracts X X X X X X X X Extracts X X X X ..... er which was the impugned before the Tribunal? - Held that:- Held that:- he impugned order of CESTAT is vitiated for non-consideration of the question of the territorial jurisdiction of the Commissioner, Service Tax, Raipur, as specifically raised in the appeal before CESTAT. This is more particularly because such issue of territorial jurisdiction was raised before the authority of the first insta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stion of law that arises for decision at the present stage of this litigation, having regard to the contents of the impugned order of the CESTAT [2017 (3) G.S.T.L. 303 (Tribunal)] (Customs, Excise and Service Tax Appellate Tribunal) is as follows: Did CESTAT act otherwise than in accordance with law by not considering the issue of territorial jurisdiction of the Commissioner, Service Tax, Raip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case, the question of territorial jurisdiction may be considered by this Court and it could be ultimately held that the objection raised by the appellant to the notice of the Commissioner is unsustainable. 3. We are, therefore, of the view that the impugned order of CESTAT is vitiated for non-consideration of the question of the territorial jurisdiction of the Commissioner, Service Tax, Ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on to pass the order impugned in the appeal before it. Since the different issues and material findings would be inter-related, we vacate all the findings in the impugned order of the Tribunal paving way for the Tribunal to re-consider all the issues. It is clarified that we have not expressed anything either way on the merits of those issues. The impugned order is accordingly set aside and the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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