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TMI Blog2013 (11) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... to the adjudicating authority to await the outcome of the reference made to the CBEC and consider the matter afresh – all the issues are kept open – Appeal allowed by way of remand – Decided in favour of assessee. - Application Nos. E/Stay/92960 and 93149-93151/2013-Mum in Appeal No. E/85489,85566-85568/2013 - Final Order No. A/782-785/2013-WZB/EB/C-II, Stay Order NOS. S/1061-1064/2013-WZB/EB/C- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urisdiction to be decided in this case i.e. whether the case should be decided by the Raigad Commissioner, who is having jurisdiction on the recipient of the service tax or by the Commissioner of Service Tax, who is having jurisdiction on the input service distributor, who has distributed the credit and is registered with the service tax department. Even though this point was raised, this has not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he matter is said to be receiving the attention of the Board. 5. Since the jurisdiction issue goes to the routes (sic) of the case, which has not been considered in the impugned order, we set aside the impugned order and remand the case back to the adjudicating authority to await the outcome of the reference made to the Central Board of Excise Customs and thereafter, consider the matter afresh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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