https://www.taxtmi.com/caselaws?id=219749 The Tribunal allowed the appeal by setting aside the remand order and remanding the matter back to the Commissioner (Appeals) for fresh consideration without remand. The Stay Petition was disposed of accordingly, emphasizing that the Commissioner in Service Tax cases lacks the authority to remand under the Finance Act, 1994, as per Section 85. The power of remand by the Commissioner (Appeals) has been curtailed post-amendment, as highlighted in the MIL India vs. CCE, Noida case. en-us Wed, 08 Aug 2012 00:00:00 +0530 Mon, 17 Dec 2012 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219749 The Tribunal allowed the appeal by setting aside the remand order and remanding the matter back to the Commissioner (Appeals) for fresh consideration without remand. The Stay Petition was disposed of accordingly, emphasizing that the Commissioner in Service Tax cases lacks the authority to remand under the Finance Act, 1994, as per Section 85. The power of remand by the Commissioner (Appeals) has been curtailed post-amendment, as highlighted in the MIL India vs. CCE, Noida case. Case-Laws Service Tax Wed, 08 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219749