2013 (2) TMI 447

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..... Inputs Service Distribution invoices from the head office of the respondent. Both sides seek remand of the order to the Commissioner (Appeals) for fresh consideration. As the Commissioner (Appeals) has not dealt with the ground on which the original authority had rejected the claim, it is deemed appropriate to accept the unanimous request of the both sides. Remand the matter to the Commissioner (A .....

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..... ing findings: "6. The claimant has sought refund of Rs.40,556/- on service tax on CHA for clearance of goods. As submitted by the claimant vide their letter dated 06.7.09 these charges are incurred towards payment to CHA's for clearance of finished goods at place of removal. It is evident from the submissions of the claimant that the bills are addressed to Mumbai H.O. and they have not produ .....

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..... r fresh consideration. As the Commissioner (Appeals) has not dealt with the ground on which the original authority had rejected the claim, it is deemed appropriate to accept the unanimous request of the both sides. Accordingly, I set aside the impugned order and remand the matter to the Commissioner (Appeals) for fresh consideration after granting reasonable opportunity of hearing to the both side .....

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