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| The Tax Publishers 2020 TaxPub(ST) 0112 (Mad-HC) FINANCE ACT, 1994
Section 11BB
Where Tribunal had not discussed the relevant facts relating to grant of refund of the service tax to the assessee with regard to service provided by service provider to the assessee, therefore, matter was remanded back for detailed examination.
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Refund - Refund of service tax - Tribunal had not adjudicated the issue on merits -
Issue arose for consideration as to whether Tribunal was correct in allowing the appeal of assessee in respect of the part of the refund claim relating to invoices for port services. Held: Tribunal had not discussed the relevant facts relating to grant of refund of the service tax to the assessee with regard to service provided by service provider to the assessee. Tribunal had not decided the real issue arising in the matter as was sought to be canvassed by for the Revenue. Therefore, matter was remanded back for detailed examination.
REFERRED : Commissioner v. Adani Enterprise Ltd. 2014 (35) S.T.R.741 (Guj.) : 2014 TaxPub(ST) 1542 (Guj-HC), M/s. Hyundai Motor India Ltd. v. CCE & ST [ST/428/2010, dt. 1-5-2018], M/s. Antak Agencies (International) v. Commissioner of Central Excise 2017 TaxPub(ST) 1040 (All-HC), M/s. SRF Ltd. v. C.C.E. 2015 (40) STR 980 (Tri-Del) : 2015 TaxPub(ST) 1347 (CESTAT-Del) and M/s. Rajasthan Textile Mills v. Commissioner of Central Excise 2015 (37) S.T.R. 410 (Tri-Del) : 2015 TaxPub(ST) 0251 (CESTAT-Del).
FAVOUR : Matter remanded.
A.Y. :
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