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TMI Blog2020 (4) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... ITTE TAX SERVICES INDIA PVT LTD. VERSUS COMMISSIONER OF CUSTOMS, CENTRAL EXCISE HYDERABAD - IV [ 2019 (11) TMI 1261 - CESTAT HYDERABAD] . Following the said precedent, the present appeals are also remanded on the said issue to the adjudicating authority to ascertain the said facts accordingly. CENVAT credit - input services namely business auxiliary services - HELD THAT:- Since we are remanding the appeals on the first issue to the adjudicating Commissioner, in our view it is appropriate also to remand the issue of admissibility of CENVAT Credit to the adjudicating Commissioner to examine its admissibility from all aspects including the principle of law applicable to the facts of the case. Appeal allowed by way of remand. - Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alty. Hence the present appeal. 3. At the outset, the learned advocate for the appellant has submitted that the issue of levy of service tax on reimbursement of payroll cost for the expatriate employees is no more res integra and decided in their favour by the department for the periods subsequent to the period involved in the present appeal. He has referred to the order of this Tribunal in their own case wide order No A/30643/2019 dated 20th September 2019 where under this Tribunal has remanded the matter to the adjudicating authority for ascertaining the fact of employer-employee relationship between the appellant and their overseas company namely Deloitte Touche Overseas Services LLC, USA . It is his contention that pursuant to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on that the subsequent orders passed by the Commissioner (Appeals) allowing CENVAT credit, has not considered the aforesaid judgment, hence credit was wrongly allowed to the appellant. He prays that the matter may be remanded to the adjudicating authority to decide the issue taking note of the decision of the Hon ble Andhra Pradesh High Court. 5. We have carefully considered the submissions advanced by both sides. As far as the first issue of levy of service tax on reimbursement of payroll cost of expatriate employees deputed from overseas is concerned, we find that this Tribunal to ascertain the employer employee relation remanded the matter to the adjudicating authority vide order dated 20th September 2019. Following the said precede ..... X X X X Extracts X X X X X X X X Extracts X X X X
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