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TMI Blog2015 (4) TMI 524X X X X Extracts X X X X X X X X Extracts X X X X ..... - Appeal No. E/13454-13456,13458-13464/2013 - Order No. A/10157-10166/2015 - Dated:- 23-2-2015 - Mr. P.K. Das, Hon'ble Member (Judicial),J. For the Appellant : Shri Anand Mishra, Advocate For the Respondent : Shri J. Nair, A.R. ORDEFR Per : Mr. P.K. Das; Common issue is involved in these appeal and therefore, all are taken up together for disposal. 2. After hearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. 3. Both sides submitted that on the identical issue, in the appellants own case, the Tribunal vide final order No. A/11356/2014 dated 27.6.2014 remanded the matter to the Commissioner (Appeals) to decide the issues on merits. Relevant portion of the said decision is reproduced below:- 3. The issue arises in this appeal is regarding the refund claim of the Cenvat Credit availed of servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nded the case back to adjudicating authority with a direction to scrutinise the refund of service tax paid towards Clearing and Forwarding Agents, Transportation of Goods by Roads, Courier Services, Test and Inspection and Certification Services Banking and Financial Services, Business Auxiliary Services, Business Support Services afresh. 5. On perusal of the impugned order, I find that the fir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty created by them. In my view, the entire issue needs re consideration by the first appellate authority. 7. Accordingly, I set aside the impugned order and remand the matter back to the first appellate authority to decide the issue on merits after following principles of natural justice. 4. After considering the submissions of both the sides and following the Tribunals decision in the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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