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TMI Blog2015 (2) TMI 1226X X X X Extracts X X X X X X X X Extracts X X X X ..... llate orders. Since the appellate order dated 20.5.2009 had allowed assessee's refund claim in full and Revenue's application for stay was rejected by this Tribunal in Revenue's appeal No. ST/779/2009, the Assistant Commissioner could only have granted refund claimed by the appellant. He had no adjudicatory jurisdiction as he had become functus officio after passing the order dated 24.2.2009. In any event, the appellate order dated 20.5.2009, did not reinvest adjudicatory jurisdiction in the Assistant Commissioner - the order dated 31.10.2013 is patently incompetent ab initio - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 22086/2014 - Final Order No. 20258/2015 - Dated:- 5-2-2015 - Mr. Justice G. Raghuram, Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the order dated 24.2.2009, the appellant preferred an appeal which was wholly allowed by Order-in-Appeal No 12/2009 (H-IV) S.T. dated 20.5.2009 passed by the Commissioner (Appeals-II), Hyderabad. This order accepted assessees contention as to entitlement of refund and declared the eligibility for refund of Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004. 6. Aggrieved by the order dated 20.5.2009, Revenue preferred an appeal before this Tribunal in Service Tax Appeal No. 779/2009. By an interim order dated 14.6.2010, the Revenues stay application was rejected. As a consequence of the order of the Tribunal, the appellant became entitled to refund of the full amount claimed, pursuant to the order of the appellate Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce did not end here. Aggrieved by rejection of refund claim to the extent of ₹ 5,38,219/-, the appellant preferred an appeal which was determined by the Commissioner (Appeals-II), Hyderabad, vide the order dated 08.01.2014. The operative portion of this order (paragraph 9) confirmed rejection of the assessees claim for refund to the extent of ₹ 3,94,376/- and in respect of refund claim to the extent of ₹ 1,43,843/- (towards Rent-a-Cab service), the order dated 8.1.2014 did not clearly indicate whether refund of this component is allowed or is reserved for further consideration. This aspect is left indeterminate. 11. Subsequent to the order of the appellate Commissioner dated 8.1.2014, by Review Order No. 2/2014, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atabase access of retrieval service, development and supply of content services which is a separate category altogether and is to be accepted. Similarly the date delivery service provided by the respondent is also a taxable service under the same category. Therefore in respect of these two services, the Cenvat credit availed in respect of input services would be eligible. In respect of IT and system services, both sides agree that credit could not be available during the relevant period to the extent of invoices relatable to this service. The learned counsel agrees to quantify and submit a statement to the original authority giving details under each category which can be verified and decided afresh. In the result, the impugned order is set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellate order dated 20.5.2009 had allowed assessees refund claim in full and Revenues application for stay was rejected by this Tribunal in Revenues appeal No. ST/779/2009, the Assistant Commissioner could only have granted refund claimed by the appellant. He had no adjudicatory jurisdiction as he had become functus officio after passing the order dated 24.2.2009. In any event, the appellate order dated 20.5.2009, did not reinvest adjudicatory jurisdiction in the Assistant Commissioner. 16. In this view of the matter, the order dated 31.10.2013 is patently incompetent ab initio. Against this incompetent order, the appellant preferred one appeal which was disposed of by the order dated 8.1.2014 and Revenue preferred another appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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