https://www.taxtmi.com/caselaws?id=793145 Section 85(4) of the Finance Act, 1994 was treated as conferring a wider appellate power on the Commissioner (Appeals) to pass such orders as he thinks fit, including remand in appropriate cases. Section 85(5) was read as procedural and not as cutting down that substantive power. The Tribunal distinguished the narrower remand limitations under Section 35A of the Central Excise Act, 1944 and held that those restrictions do not govern service tax appeals under Section 85. The remand power was therefore affirmed. en-us Tue, 02 Jun 2026 00:00:00 +0530 Wed, 10 Jun 2026 07:26:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793145 Section 85(4) of the Finance Act, 1994 was treated as conferring a wider appellate power on the Commissioner (Appeals) to pass such orders as he thinks fit, including remand in appropriate cases. Section 85(5) was read as procedural and not as cutting down that substantive power. The Tribunal distinguished the narrower remand limitations under Section 35A of the Central Excise Act, 1944 and held that those restrictions do not govern service tax appeals under Section 85. The remand power was therefore affirmed. Case-Laws Service Tax Tue, 02 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793145