The CESTAT allowed the appeal by way of remand to the Adjudicating Authority. The appellant raised new...

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) remanded the case to the Adjudicating Authority to address new legal grounds raised by the appellant, which were not previously considered. This decision was made to uphold the principles of natural justice, allowing the department to contest these new issues. The appellant had earlier accepted the service tax liability by paying the confirmed demand, influenced by a Delhi High Court judgment. The remand ensures a comprehensive review on the merits of the additional grounds presented. .....

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