2011 (3) TMI 1052 - AT - Service Tax

Remand - power of commissioner - Held that - Tribunal in COMMISSIONER OF C. EX. TIRUNELVELI Versus RAMESH ENTERPRISES 2010 (12) TMI 551 - CESTAT CHENNAI after a detail examination of the issue has held that in service tax matters the Commissioner (Appeals) does have the power to remand - Appeal of department is dismissed.

Summary

The Appellate Tribunal CESTAT, Chennai dismissed the Department's appeal as the lower appellate authority has the power to remand a case in service tax matters. The appeal was based on the argument that the lower appellate authority had no such power. The decision was made in Final Order No. 1276/2010 dated 13.12.2010 in Appeal No. ST/462/2010.