2010 (12) TMI 405

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....l and proper s the Commissioner (Appeals) in view of the judgment of Hon'ble Supreme Court in the case of MIL India Ltd. v. CCE in 2007 (210) ELT 188 has no powers for remand.   2. Heard both sides.   3. Shri Rajendra Gupta, ld. DR assailed the impugned order pleading that in all these cases, the allegation against the respondents were that they had not paid or short paid the service tax during certain periods and the service tax demands along with interest had been confirmed on that basis, that the Commissioner (Appeals) after considering the respondent's plea that there is no short payment and the service tax respect of which show cause notices had been issued, had already been paid set aside the demands but at the same ti....

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....o short payment and the service tax had been paid by the due date, that in spite of service tax having been paid by them by the due date, show cause notices were issued alleging short payment/non-payment and service tax demand confirmed against them and that the Commissioner (Appeals) has rightly set aside the service tax demands subject to verification of the original duty paying documents by the original adjudicating authority. They, however, stated that they have no objection if the Commissioner (Appeals) is directed to give his findings on allegation of short payment of service tax and wrong avialment of cenvat credit after verification of the original duty paying documents himself.   5. I have carefully considered the submissio....