Custom, Excise & Service Tax Tribunal
M/S. Tata Teleservices Ltd vs Commissioner Of Service Tax, Chennai on 17 June, 2015
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
Appeal No. ST/157/2008
(Arising out of Order-in-Appeal No. 14/2008 (M-ST) dated 31.3.2008 passed by the Commissioner of Central Excise (Appeals), Chennai)
M/s. TATA Teleservices Ltd. Appellant
Vs.
Commissioner of Service Tax, Chennai Respondent
Appearance None for the Appellant Shri K.P. Muralidharan, AC (AR) for the Respondent CORAM Honble Shri D.N. Panda, Judicial Member Date of Hearing / Decision: 17.06.2015 Final Order No. 40637 / 2015 None present for the appellant. The appeal is seven years old. Therefore, it is not desirable at all keep pending of the matter on record.
2. Commissioner (Appeals) by order dated 31.3.2008 has not at all recorded what are the pleadings of the appellant. He simply endorsed the order of the adjudicating authority for which the appellant has come in appeal to the Tribunal with the grievance that the method of accounting of the appellant caused confusion to prefer the appropriate refund claim. Added to that, time was not allowed by the appellate authority to furnish relevant documents and evidence. Further, the revised amount of claim also was ignored. The appellant in Ground 12 categorically submits that the document stated therein were submitted before the appellate authority but were ignored.
3. In view of the above, it appears that there was violation of natural justice for which appellant deserves consideration for rehearing by the Commissioner (Appeals). Accordingly, the matter is remanded to Commissioner (Appeals) to issue notice within a month of receipt of this order to the appellant and after granting fair opportunity of hearing shall pass appropriate order. (Dictated and pronounced in open court) (D.N. Panda) Judicial Member Rex 2