High Court partially allows appeals challenging Tribunal's order, remands for fresh decision.

The High Court partially allowed the appeals challenging the order of the Customs, Excise and Service Tax Appellate Tribunal, which remanded the appeals for a fresh decision on merits without considering the "Coal Supply Agreement" aspect. The Court found the Tribunal's order unsustainable for not awaiting the decision of the Larger Bench. It quashed the order, remitting the matter back to the Tribunal to await the Larger Bench's decision on the issue involved. The Court clarified that certain points would not be reopened and left open questions regarding the taxability of the service for subsequent adjudication. No costs were awarded in the matter.

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Issues:
Challenge to order remanding appeals for fresh decision on merits by Customs, Excise and Service Tax Appellate Tribunal; Question of taxability of service under "Cargo Handling Services" pending for decision of Larger Bench.

Analysis:
The judgment by the High Court of Bombay dealt with the challenge to a common order passed by the Customs, Excise and Service Tax Appellate Tribunal remanding appeals for a fresh decision on merits. The Tribunal remanded the appeals to the Adjudicating Authority without considering the aspect of the "Coal Supply Agreement" between the parties. The High Court noted that the Tribunal failed to apply its mind to this aspect and should have awaited the decision of the Larger Bench on the issue. The High Court observed that the Tribunal's order was unsustainable, and thus, the appeals were partly allowed.

The High Court emphasized that the loading and unloading of coal was not covered by "Cargo Handling Services," as confirmed by the respondent's counsel. Consequently, the issue pending for the decision of the Larger Bench was deemed to be involved in all the appeals. The High Court concluded that the Tribunal erred in remanding the matter back to the Adjudicating Authority and should have awaited the Larger Bench's decision. Therefore, the High Court quashed and set aside the impugned order, remitting the matter back to the Tribunal to await the Larger Bench's decision on the issue involved.

The High Court clarified that the point covered by the first paragraph of the impugned order would not be reopened as accepted by the department. Additionally, the High Court did not delve into the question of whether the loading and unloading of coal fell under "Cargo Handling Services" or if the respondent was liable to pay service tax, leaving these questions open for subsequent adjudication. The judgment concluded by stating that no costs were awarded in the matter.

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