9911796707
TMI Blog2011 (9) TMI 386X X X X Extracts X X X X X X X X Extracts X X X X ..... part of the appellant (Revenue), the contention is that the learned Commissioner (Appeals) in this case did not have the power of remand - Held and decided that send the matter in remand to original authority and afford an opportunity to the respondent to produce certificates from Chartered Accountant as required in the Board's Circular dated 19.1.2010 ibid - Stay petition and appeal stands disposed off accordingly. X X X X Extracts X X X X X X X X Extracts X X X X ..... service. 3. Against the adverse portions of the Orders-in-Original, the assessee preferred appeals to the Commissioner (Appeals). The learned Commissioner (Appeals), on his part also, granted partial relief to the party by holding that some of the services which were not recognized as input services by the lower authority were input services essential for rendering the output service. However, in respect of 'Event Management Service' and 'Club or Association Service', the appellate authority agreed with the lower authority by holding the same to have no nexus with the output service. In so far as the services which were not recognized as input services by the original authority but held to be input services by the appellate authority wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cate from the Chartered Accountant on their Declaration on input services as per the Circular dated 19.1.2010." 4. The present appeals filed by the department are directed against what is referred to as 'remand ordered by the lower appellate authority'. The appellant has relied on the Hon'ble Supreme Court's judgment in MIL India Ltd. Vs. Commissioner of C.Ex., Noida [2007 (210) E.L.T. 188 (S.C.)] wherein the apex Court held that, with effect from date on which the Finance Act, 2001 came into force, the appellate Commissioners did not have the power of remand. The learned DR has also relied on the Tribunal's decision in the case of Commissioner of C. Ex., Noida Vs. Orient Crafts Ltd. [2011 (21) S.T.R. 302 (Tri.-Del.)] wherein it was held t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner (Appeals) in this case did not have the power of remand. They are not averse to a remand being ordered by this Tribunal for the very same purpose, to the original authority. In this scenario, it is not necessary to examine the nitty-gritty of the question whether the impugned order is a typical remand order or not. It would serve the ends of justice if we send the case to the original authority for the limited purpose of ensuring compliance with the procedure laid down by the Board in Circular dated 19.1.2010, after sustaining the decision taken by the learned Commissioner (Appeals) on merits, which decision is not under challenge 7. Accordingly, we dispose of these appeals with a direction to the original authority to afford an opp ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
