TMI Blog2023 (10) TMI 597X X X X Extracts X X X X X X X X Extracts X X X X ..... roduce the relevant evidence/documents, therefore, it is clear that the Adjudicating Authority has to examine the refund as whole. As regard the issue whether the Commissioner (Appeals) has power to remand back the matter to the original authority, the issue is no longer res - integra as held by the Hon ble Jurisdictional High Court in the case of COMMISSIONER OF SERVICE TAX VERSUS VERSUS ASSOCIATED HOTELS LIMITED [ 2014 (4) TMI 406 - GUJARAT HIGH COURT] in which the support was taken from the Hon ble Supreme Court Judgment in the case of MIL INDIA LTD. VERSUS COMMISSIONER OF C. EX., NOIDA [ 2007 (3) TMI 8 - SUPREME COURT] . Therefore, in view of the settled legal position on this issue the remand made by the learned Commissioner (Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und claim was rejected on the following grounds:- i) The manufacturing activities are not started in the said SEZ unit of the appellant, therefore, it appeared that the appellants had not commenced authorized operation of manufacture and as such services received did not appear to be related to the authorized operations. The appellants also failed to clarify that how the procuring of said services before commencement of the production can be considered as authorized operation of SEZ. ii) The claim has filed under Notification No.17/2011-ST dt.01.03.11. While the approval list of taxable services issued by the authority under the provisions of erstwhile Notification No.09/2009-ST dt.03.03.09 iii) The services received cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udicating Authority. The relevant para of the order is reproduced below:- 12. Further, I find that the appellant has not submitted before me the copies of the invoices/documents/records on which the refund claim was relied upon, therefore, it is not possible at this juncture, to verify the claim with the relied upon documents. Hence, in view of my above findings, 1 hereby allow the appeal by way of remand to the original adjudicating authority with direction to re-examine the claim in light of findings under Para 7 to 11, above and pass a speaking and reasoned order, following principles of natural justice. I also direct the appellant to produce the relevant evidences/documents as required during the said proceedings. 13. My above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o directed to the respondent to produce the relevant evidence/documents, therefore, it is clear that the Adjudicating Authority has to examine the refund as whole. 4.2 As regard the issue whether the Commissioner (Appeals) has power to remand back the matter to the original authority, the issue is no longer res - integra as held by the Hon ble Jurisdictional High Court in the case of Associated Hotels Limited- 2015 (37) STR 723 (Guj.) in which the support was taken from the Hon ble Supreme Court Judgment in the case of MIL India Limited Vs CCE, Noida- 2007 (210) ELT 188 (SC). Therefore, in view of the settled legal position on this issue the remand made by the learned Commissioner (Appeals) is legal and proper. Accordingly, we do not fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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