Custom, Excise & Service Tax Tribunal
M/S. Rolls Royce Energy Systems India ... vs Cst, Delhi on 28 December, 2016
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, NEW DELHI, PRINCIPAL BENCH NEW DELHI
Date of Hearing:28.12.2016
Service Tax Appeal No.57495/2013-(DB)
[Arising out of Order-in-Original No.19-21/GB/2013 dated 13.02.2013 passed by the Commissioner of Service Tax, Delhi]
M/s. Rolls Royce Energy Systems India (P) Ltd. Appellants
Vs.
CST, Delhi Respondent
Appearance:
Rep. by Shri Tarun Jain, Advocate for the appellant. Rep. by Shri Ranjan Khanna, DR for the respondent. Coram: Honble Mr. Justice (Dr.) Satish Chandra, President Honble Mr. B. Ravichandran, Member (Technical) Final Order No.56187/2016 Per Justice (Dr.) Satish Chandra:
The present appeal is filed against the Order-in-Original No.19-21/GB/2013 dated 13.02.2013 passed by the Commissioner of Service Tax, Delhi.
2. By the said impugned order on the basis of three show cause notices, demand was raised by the Department. Being aggrieved, the assessee-appellant has filed the present appeal.
3. Heard Shri Tarun Jain, ld. Counsel for the appellant and Shri Ranjan Khanna, ld. DR for the respondent/Revenue.
4. After hearing both the sides, it appears that the matter has come up before the Tribunal in appellants own case in Appeals Nos. ST/57496/2013 and 57497/2012 (Final Order No.57800-57801 dated 11.09.2013), wherein the matter was remanded to the Original Authority for de novo adjudication.
5. By following the earlier order (supra), we remand this matter also to the Adjudicating Authority. The impugned order is set aside. The Adjudicating Authority is directed to decide the issue de novo while providing an opportunity of hearing to the assessee.
6. In the result, appeal is allowed by way of remand.
[Order dictated in the open court]
( B. Ravichandran) ( Justice Dr. Satish Chandra)
Member (Technical) President
Ckp.
1
ST/57495/2013 (DB)