2015 (8) TMI 1102 - AT - Service Tax

Power of Commissioner to remand back the matter - Held that - Gujarat High Court in the case of Medico Labs (2004 (9) TMI 108 - HIGH COURT OF GUJARAT AT AHMEDABAD) dismissed the appeal filed by Revenue on the identical issue. Respectfully following the decision of the Hon ble Gujarat High Court in the case of CCE Ahmedabad Vs Medico Labs (supra), I do not find any infirmity in the order of Commissioner (Appeals) - Decided against Revenue.

Summary

The Revenue's appeal against the Commissioner (Appeals) order was rejected by CESTAT Chennai. The Commissioner (Appeals) cannot remand cases for de novo decision after 11.5.2011. The decision was based on the precedent set by the Hon'ble Gujarat High Court in the case of CCE Ahmedabad Vs Medico Labs.