https://www.taxtmi.com/caselaws?id=365988 A Revenue appeal against an order granting cum tax benefit was held to have no surviving controversy where the same Order-in-Original had already been set aside in toto on merits in the assessee's connected appeal. The earlier decision relied on the retrospective amendment introduced by Notification No. 45/2010-ST, so the foundational adjudication no longer subsisted. As a result, no effective grievance remained for the Revenue to pursue, and the appeal was rejected as not maintainable. en-us Wed, 11 Jul 2018 00:00:00 +0530 Tue, 28 Aug 2018 08:19:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365988 A Revenue appeal against an order granting cum tax benefit was held to have no surviving controversy where the same Order-in-Original had already been set aside in toto on merits in the assessee's connected appeal. The earlier decision relied on the retrospective amendment introduced by Notification No. 45/2010-ST, so the foundational adjudication no longer subsisted. As a result, no effective grievance remained for the Revenue to pursue, and the appeal was rejected as not maintainable. Case-Laws Service Tax Wed, 11 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365988