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TMI Blog2010 (2) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... r service tax has not been paid. Therefore, we find that the Commissioner’s order is just and fair and does not require any interference. Further, as rightly pointed out, in the absence of an appeal against the Tribunal’s order, remanding the matter for verification of evidence, that order becomes final and Revenue cannot be challenge the impugned order, ignoring the remand order. Accordingly, we do not find any merit in the appeal filed by the Revenue and reject the same. - ST/105/2009 - A/248/2010-WZB/AHD - Dated:- 25-2-2010 - Mr. Ashok Jindal, Member (Judicial) and Mr. B.S.V. Murthy, Member (Technical) [Order Per: MR. B.S.V. Murthy]. - The respondents M/s Cadila Pharmaceuticals (P) Ltd. is engaged in manufacture of P P medicame ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... venue, submitted that the Commissioner in his order had relied upon the circular issued by CST, CBEC, New Delhi, the benefit of availment of abatement can be extended in past cases if the tax payers produce declarations from the Certification Branch. He submits that the circular has clarified that such benefit can be extended only for the period prior to July 2005 since in July 2005, the clarification was issued that endorsement is required to be made on endorsement note. He submits that in this case, the period in respect of which the credit has been taken is subsequent to July, 2005. Therefore, the decision of the Commissioner was wrong. 3. On the other hand, learned advocate submits that the Board's circular cannot override the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the endorsement has to be made on the consignment note. Further, we have to take note of the fact that the notification, as such, does not stipulate any such condition. Notification requiring the receiver of the service to pay the tax also does not stipulate any such condition. Therefore, the requirements prescribed by the Board as per circular cannot be mandatory and cannot be used for denying substantive rights. It is not the case of the Revenue that the appellants have not received the service or service tax has not been paid. Therefore, we find that the Commissioner's order is just and fair and does not require any interference. Further, as rightly pointed out, in the absence of an appeal against the Tribunal's order, remanding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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