2023 (6) TMI 648 - AT - Service Tax

Jurisdiction - power of Commissioner (Appeals) to remand back the matter - case of Refund of Service Tax - HELD THAT - This issue has come up time and again before this Tribunal and this Tribunal has taken a consistent view in view of 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 and Hon ble Gujarat High Court judgment in the case of COMMISSIONER OF SERVICE TAX VERSUS VERSUS ASSOCIATED HOTELS LIMITED 2014 (4) TMI 406 - GUJARAT HIGH COURT whereby it was held that Commissioner (Appeals) has indeed power to remand the matter to the Adjudicating Authority. Thus, it is settled that the Commissioner (Appeals) has power to remand the matter to Adjudicating Authority. Accordingly, there are no error in the order of the Commissioner (Appeals) therefore the same is upheld - Revenue s appeal is dismissed.

Summary

Issues involved:
The issue involved in this case is whether the Commissioner (Appeals) has the power to remand the matter to the Adjudicating Authority.

Judgment Summary:

Issue 1: Commissioner (Appeals) power to remand the matter
The Revenue appealed against an order-in-appeal remanding the matter to the Adjudicating Authority by the Commissioner (Appeals). The Revenue contended that the Commissioner (Appeals) lacked the authority to remand the matter, as he is supposed to pass the final order. The Respondent argued that based on previous judgments, including a Supreme Court ruling and a Gujarat High Court decision, the Commissioner (Appeals) does have the power to remand the matter. The Tribunal, after considering the submissions and past precedents, upheld that the Commissioner (Appeals) indeed has the power to remand the matter to the Adjudicating Authority. The Tribunal cited relevant case laws and concluded that the Revenue's appeal was not sustainable, thus dismissing it.

Separate Judgment:
In a separate judgment, the Tribunal reiterated that the Commissioner (Appeals) has the authority to remand the matter to the Adjudicating Authority. Citing the support of a Gujarat High Court case and a Supreme Court judgment, the Tribunal upheld the decision of the Commissioner (Appeals) to remand the matter. The Tribunal emphasized that the settled legal position allows the Commissioner (Appeals) to exercise this power, and therefore, the Revenue's appeal was deemed not maintainable and dismissed.

These judgments establish that the Commissioner (Appeals) does have the power to remand the matter to the Adjudicating Authority, as supported by relevant legal precedents. The decisions were based on interpretations of statutory provisions and previous court rulings, ultimately leading to the dismissal of the Revenue's appeal in both instances.