https://www.taxtmi.com/article/detailed?id=17108 Appellate remand in service tax disputes should not replace a merits decision where the record is adequate and settled precedent directly addresses the issue. The appellate forum should examine the relevant facts, consider the precedent relied on, and issue a speaking order explaining its application or non-application. Remand remains appropriate for necessary factual verification, unexamined documents, or procedural defects, but mechanical remand can create repetitive adjudication and appeals. The same approach is relevant to recurring GST disputes where settled law can be applied to available facts. en-us Wed, 05 Aug 2026 08:50:05 +0530 Wed, 05 Aug 2026 08:50:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17108 Appellate remand in service tax disputes should not replace a merits decision where the record is adequate and settled precedent directly addresses the issue. The appellate forum should examine the relevant facts, consider the precedent relied on, and issue a speaking order explaining its application or non-application. Remand remains appropriate for necessary factual verification, unexamined documents, or procedural defects, but mechanical remand can create repetitive adjudication and appeals. The same approach is relevant to recurring GST disputes where settled law can be applied to available facts. Articles Service Tax Wed, 05 Aug 2026 08:50:05 +0530 https://www.taxtmi.com/article/detailed?id=17108