2016 (6) TMI 877 - HC - Service Tax

Refund - Validity of order of tribunal remanding the matter back to adjudicating officer - Tribunal did not examine the aspects as to the output services - Held that - the Tribunal has relegated the matter for finding/ascertaining the nexus between input service and the output services which would be required to be examined by the authorities. When the Tribunal was satisfied that the matter deserves further examination on facts for finding out the nexus, by exercise of discretion, it cannot be said such exercise of discretion is perverse. - No substantial questions of law would arise for consideration. - Decided against the assessee.

Summary

Issues:
1. Appeal against order of Customs, Excise & Service Tax Appellate Tribunal remanding matter to original authority for deciding admissibility of refund claims.
2. Appellant's contention covered by previous court decisions.
3. Tribunal's exercise of discretion for remand and examination of nexus between input service and output services.
4. Lack of substantial questions of law for consideration.

Analysis:
1. The judgment pertains to an appeal against an order of the Customs, Excise & Service Tax Appellate Tribunal, remanding the matter to the original authority for deciding the admissibility of refund claims. The High Court noted the Tribunal's reasons for remanding the matter and emphasized the need for a fresh examination in light of the observations made in the judgment.

2. The appellant's counsel conceded that the matter was covered by previous court decisions, specifically referring to a decision dated 26.04.2016 in a similar case. The High Court acknowledged the similarity in the fact situation and concluded that no substantial question of law would arise for consideration, leading to the dismissal of the appeal.

3. The High Court addressed the exercise of discretion by the Tribunal in remanding the matter to ascertain the nexus between input service and output services. It was noted that the Tribunal's decision to further examine the matter on facts for finding the nexus was not considered perverse. The Court highlighted the importance of such examination and upheld the Tribunal's decision in this regard.

4. Lastly, the High Court concluded that no substantial questions of law merited consideration in the case. The Court found no grounds for interference and dismissed the appeal, emphasizing that the fact situation mirrored previous decisions and did not raise new legal issues requiring examination.