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TMI Blog2010 (6) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... ravind Kumar, JJ. REPRESENTED BY: Shri Y. Ha Prasad, Advocate, for the Appellant. Smt. Jarnunanani for S K. Paraineshwaran, Advocate, for the Respondent. [Order per Aravind Kumar, J.]. - The Revenue is in appeal challenging the order passed by the Tribunal (CESTAT) in appeal No. ST/40/2004 vide final order dated 28-12-2006. 2. The facts leading to the filing of this appeal are as under: 2.1 The respondent is engaged in the services imparting training to their customers in operating the machines namely Distribution Control System manufactured and sold by them. According to the appellant, respondent would fall within the taxable category of Consulting Engineering Service and had obtained service tax registration. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the Tribunal by raising the following substantial questions of law: (i) Whether in the facts and circumstances of case, the CESTAT, was legal and correct in upholding grant of refund, without passing any order on taxability of activities under Consulting Engineer Service? (ii) Whether, CESTAT was legal and correct in setting aside appeal when the issue involved in the appeal was not decided? (iii) Whether, CESTAT was legal and correct in applying the ratio of the cited decisions when the issue in the appeal related to taxability of service under Consulting Engineer service and refund matter was merely consequential to the aforesaid issue? 3. This appeal having admitted on 5-12-2007 for consideration, the matter was he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s formulated by us herein above is answered in favour of the revenue and the matter stands remitted to the Tribunal for consideration and disposal of the same on merits in accordance with law after affording opportunity to the parties. All the contentions of both the parties are kept open to be urged before the Tribunal. 4. It is also noticed by us that Section 35D of the Central Excise Act contemplates the procedure to be followed by the Tribunal whereunder the provisions of the Customs Act under Section 129(C)(1)(2)(5) and (6) have been made applicable whereunder a duty is cast on the Tribunal to consider grounds urged b the parties and same has to be adjudicated. In view of the fact that grounds urged by the appellant having not been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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