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TMI Blog2020 (9) TMI 987X X X X Extracts X X X X X X X X Extracts X X X X ..... emand to the Commissioner (Appeals). Pursuant to the remand direction of the Tribunal, the Commissioner (Appeals) took-up de novo proceedings and passed the order dated 17.10.2018 in favour of the appellant, by granting the refund benefit. Since, the appellant submits that the issue arising out of the present dispute is identical to the facts and the issues decided in the orders referred above, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... harging service tax liability on the taxable services received by it under reverse charge mechanism as per Rule 2 (d) of the Service Tax Rules, 1944. During the disputed period, the appellant had exported the entire finished goods manufactured by it. Central Excise duty is not leviable on exportation of the goods and thus, the appellant was not in a position to utilise the Cenvat credit available ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anism can be called as service provider and whether the manufacturer of goods having nil tariff rate of duty is eligible for Cenvat credit. 4. The Ld. Consultant appearing for the appellant has placed reliance on the final order No. A/91375-91377/17 dated 05.12.2017 passed by this Tribunal and also the order dated 17.10.2017 passed by the Ld. Commissioner (Appeals), to state that the issues a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present appeal should also be allowed by way of remand to the Commissioner (Appeals) for fresh decision on merits. 6. Therefore, the impugned order is set aside and the matter is remanded to the Commissioner (Appeals) for deciding the issues afresh in the line of the above orders passed by the Tribunal and the Commissioner (Appeals). Needless to say, that opportunity of personal hearing sho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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