Custom, Excise & Service Tax Tribunal
Cst Bangalore vs Symphony Marketing Solutions India Pvt ... on 20 May, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Final Order . 20885 / 2014 Appeal(s) Involved: ST/327/2011-DB [Arising out of OIA No.622 & 623-2010 dated 01/12/2010 passed by, CCE(Appeals-II), Bangalore ] CST BANGALORE NO. 16/1, S.P. COMPLEX, LALBAGH ROAD, Appellant(s) Versus SYMPHONY MARKETING SOLUTIONS INDIA PVT LTD NULL Respondent(s)
Appearance:
Shri Ganesh Haavanur, Addl. Commissioner(AR) For the appellant Shri Harish, Advocate For the respondent CORAM:
HON'BLE SHRI B.S.V.MURTHY, TECHNICAL MEMBER HON'BLE SHRI S.K. MOHANTY, JUDICIAL MEMBER Date of Hearing: 20/05/2014 Date of Decision: 20/05/2014 Order Per : B.S.V.MURTHY This is an appeal filed by the Revenue on the ground that Commissioner has no power to remand. The issue involved is eligibility of the respondent for refund under Rule 5 of CENVAT Credit Rules 2004. While according to the contention of the Revenue that the Commissioner has no power to remand, yet we consider that the matter has to be remanded to the original adjudicating authority in view of the fact that ultimately the quantification of refund and payment of the same has to be done by him only. In this case, the refund claim had been rejected by the original adjudicating authority on the ground that the appellants had not submitted detailed supporting evidence etc. We make it clear that we have not expressed any opinion but the matter is being remanded to the original adjudicating authority to decide the matter in accordance with law after giving reasonable opportunity to the respondents. (Operative portion of the order pronounced in open court) S.K. MOHANTY JUDICIAL MEMBER B.S.V.MURTHY TECHNICAL MEMBER Raja.2