https://www.taxtmi.com/caselaws?id=365920 The Tribunal was found to have properly disposed of appeals without deciding them on merits, despite a common question on entitlement to Cenvat credit on service tax paid on sales commission. The Court noted that where binding decisions had already addressed the main issue against the assessee, any concern about a later notification or its retrospectivity should have led to keeping the appeals pending, not disposing of them with liberty to revive later. Such a course was said to serve neither side and risk multiplicity of proceedings. The Tribunal's order was therefore quashed and the matters restored for decision in accordance with law. en-us Mon, 09 Jul 2018 00:00:00 +0530 Sat, 02 Feb 2019 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365920 The Tribunal was found to have properly disposed of appeals without deciding them on merits, despite a common question on entitlement to Cenvat credit on service tax paid on sales commission. The Court noted that where binding decisions had already addressed the main issue against the assessee, any concern about a later notification or its retrospectivity should have led to keeping the appeals pending, not disposing of them with liberty to revive later. Such a course was said to serve neither side and risk multiplicity of proceedings. The Tribunal's order was therefore quashed and the matters restored for decision in accordance with law. Case-Laws Central Excise Mon, 09 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365920