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TMI Blog2018 (8) TMI 2121X X X X Extracts X X X X X X X X Extracts X X X X ..... in accordance with law without being influenced by the prima facie observations. HELD THAT:- The impugned order of Tribunal has admittedly used the word prima facie it seems . Thus it is not a final view of the Tribunal. It further goes on to state that to ascertain status of the Appellant the facts would have to be ascertained in context of the bills and invoices raised by services provider, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Act, 1944 challenges the order dated 17th October, 2016 passed by the Customs, Excise and Service Tax Appellate Tribunal (Tribunal) 2. The Revenue in Appeal urges the following questions of law for our consideration:- (a) Whether in the facts and circumstances of the present case, the Appellate Tribunal erred in making prima facie findings / observations while remanding the matter wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a final view of the Tribunal. It further goes on to state that to ascertain status of the Appellant the facts would have to be ascertained in context of the bills and invoices raised by services provider, treatment of payment transaction etc. and only thereafter the application of judgments to the facts existing in this case could arise. This would indicate that the prima facie view of the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X
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