https://www.taxtmi.com/caselaws?id=796283 Res judicata does not bar an appeal arising from remand proceedings where those proceedings continue the original refund-credit dispute rather than constitute parallel proceedings on the same cause of action. Section 11 of the Civil Procedure Code applies only where an issue was directly and substantially in issue and finally decided in an earlier proceeding. In service-tax appeals, the Commissioner (Appeals) must identify the points for determination and give a reasoned decision under the applicable appellate provisions. Dismissal solely on res judicata, without deciding the refund-credit dispute on merits, requires reconsideration through a de novo hearing. en-us Wed, 15 Jul 2026 00:00:00 +0530 Tue, 04 Aug 2026 08:39:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796283 Res judicata does not bar an appeal arising from remand proceedings where those proceedings continue the original refund-credit dispute rather than constitute parallel proceedings on the same cause of action. Section 11 of the Civil Procedure Code applies only where an issue was directly and substantially in issue and finally decided in an earlier proceeding. In service-tax appeals, the Commissioner (Appeals) must identify the points for determination and give a reasoned decision under the applicable appellate provisions. Dismissal solely on res judicata, without deciding the refund-credit dispute on merits, requires reconsideration through a de novo hearing. Case-Laws Service Tax Wed, 15 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796283