https://www.taxtmi.com/caselaws?id=194170 The Supreme Court declined to interfere with the CESTAT's remand directing the original adjudicating authority to give the appellant an opportunity to claim the benefit of Notification No. 12/2013-S.T. The Court left all submissions open before the adjudicating authority and did not disturb the remand direction. The effect is that the matter returns for fresh consideration on the notification benefit, without any substantive reversal of the Tribunal's order. en-us Mon, 18 Jan 2016 00:00:00 +0530 Thu, 31 Aug 2017 07:09:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194170 The Supreme Court declined to interfere with the CESTAT's remand directing the original adjudicating authority to give the appellant an opportunity to claim the benefit of Notification No. 12/2013-S.T. The Court left all submissions open before the adjudicating authority and did not disturb the remand direction. The effect is that the matter returns for fresh consideration on the notification benefit, without any substantive reversal of the Tribunal's order. Case-Laws Service Tax Mon, 18 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194170