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TMI Blog2016 (5) TMI 610X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax - Section 11B of the Central Excise Act, 1944 with Section 83 of the Finance Act, 1994 - Held that:- CESTAT ought to have first satisfied itself that the services rendered by the appellant was, on facts, amenable to service tax and different from the other three appeals which were heard together - in view of the decision of Tribunal in the case of Alar Infrastructures Pvt. Ltd. Versus Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15 5. Notice. Mr. Satish Kumar, Senior Standing counsel for the respondent accepts notice. 6. This appeal by Alar Impex Pvt. Ltd. is directed against an order dated 22nd October, 2014 passed by the Customs, Excise and Service Tax Appellate Tribunal ('CESTAT') in ST Appeal No. 56800/2013-CU (DB) [2015 (38) S.T.R. 1087 (Tribunal)] which is common to certain other appeals including an app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liable to pay any service tax at all. In the order passed on 14th October, 2015 in relation to the above plea of Alar Infrastructures Pvt. Ltd., this Court held as under : "3. Having heard the submissions of counsel for the parties, this Court finds that the question of applicability of Section 11B of the CE Act read with Section 83 of the Finance Act, 1994 to the refund application of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .). 4. Consequently, the Court is of the view that the CESTAT ought to have first satisfied itself that the services rendered by the appellant was, on facts, amenable to service tax and different from the other three appeals which were heard together with the appellant's appeal and allowed by the same impugned order. If and only if the CESTAT finds that the services rendered by the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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