2019 (3) TMI 549 - SCH - Service Tax

Maintainability of appeal - No question of law involved in remand order - Refund of unutilized CENVAT Credit - Held that - We are not inclined to interfere with the impugned judgment. However, we clarify that the remand proceedings before the adjudicating authority must proceed on their own merits in accordance with law.

Summary

The Supreme Court heard the petitioner's counsel, condoned the delay, and allowed exemption from filing a certified copy of the impugned order. The Court decided not to interfere with the impugned judgment but clarified that remand proceedings should proceed independently. All questions for consideration in the remand proceedings are left open. The Special Leave Petitions were disposed of accordingly.