CESTAT Chennai Confirms Lower Authority's Remand Power in Service Tax Matters

The Appellate Tribunal CESTAT, Chennai dismissed the Department's appeal, confirming that the lower appellate authority has the power to remand a case in service tax matters. The appeal, disputing the lower authority's remand power, was rejected in Final Order No. 1276/2010 dated 13.12.2010 in Appeal No. ST/462/2010.

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The Appellate Tribunal CESTAT, Chennai dismissed the Department's appeal as the lower appellate authority has the power to remand a case in service tax matters. The appeal was based on the argument that the lower appellate authority had no such power. The decision was made in Final Order No. 1276/2010 dated 13.12.2010 in Appeal No. ST/462/2010.

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