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TMI Blog2019 (5) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... IVAGNANAM, J. This appeal has been filed by the appellant/Revenue challenging the order dated 13.11.2017 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai in Final Order No.42909 of 2017. 2.The above appeal has been filed raising the following substantial question of law:- "Whether the Hon'ble Tribunal's Final Order is correct in law, when the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeals pending, till the final outcome of the issues raised. 5.We also had an occasion to deal with an identical substantial question of law in the case of The Principal Commissioner of GST and Central Excise, Chennai vs. M/s.Indusind Bank Ltd., in C.M.A.Nos.1131 and 1132 of 2019, dated 28.02.2019. The operative portions of the judgment read as follows:- "4.The Tribunal by the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he authority which passed such decision or order with such directions, as the Appellate Tribunal may think fit, for fresh adjudication or decision, after taking additional evidence, if necessary. 6.The Tribunal noted that the matter was referred to the Larger Bench of the Tribunal. Therefore, one of the two options that could have been exercised by the Tribunal is to keep the matter pending be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal. 7.Mr.T.Pramodkumar Chopda would submit that a Larger Bench of the Tribunal at Ahmedabad has passed an order on 26.04.2018 in the case of M/s.Small Industries Development vs. Cst., Ahmedabad by recording the consent of both sides that the matter has reached the jurisdictional High Court at Ahmedabad in the case of Housing and Urban Development Corporation Ltd. vs. Commissioner [2015 (40) STR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e decision, which is now pending before the High Court at Ahmedabad in the case of Housing and Urban Development Corporation Ltd. (supra) and the substantial questions of law are answered in favour of the Revenue." 6.In the light of the above referred decision, the appeal filed by the Revenue is allowed, the order passed by the Tribunal is set aside and the matter is remanded to the Tribunal with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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