TMI Blog2009 (4) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... . – finding in impugned order indicates that Commissioner (Appeals) has travelled beyond the scope of the Revenue’s grounds of appeal - Therefore, the order of the Commissioner (Appeals) remanding the matter for fresh decision was set aside - I set aside the impugned order of the Commissioner (Appeals) and allow the appeal. - ST/120/2009 - 380/2009 - Dated:- 9-4-2009 - Shri T.K. Jayaraman, Memb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Authority and has allowed the appeals of the Revenue. The learned Consultant invited my attention to the following findings of the Commissioner (Appeals) in the impugned order: "I find the Board's clarification dated 23-8-2007 relied upon by the appellants discusses the issue with regard to the stage up to which service tax paid on post sale transportation of goods can be availed as credit. Wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceedings before the Adjudicating Authority and seeking out a new case against the assessee not sustainable in law. Therefore, the order of the Commissioner (Appeals) remanding the matter for fresh decision was set aside. This case is similar to the one decided by the Delhi Bench. Therefore, on this ground alone, I set aside the impugned order of the Commissioner (Appeals) and allow the appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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