AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2015 (4) TMI 524
X X X X Extracts X X X X
X X X X Extracts X X X X
....nt : Shri Anand Mishra, Advocate For the Respondent : Shri J. Nair, A.R. ORDEFR Per : Mr. P.K. Das; Common issue is involved in these appeal and therefore, all are taken up together for disposal. 2. After hearing both the sides and on perusal of the records, I find that the appellants were engaged in the manufacture of Pharmaceutical products classifiable under Chapter 30 of the Sch....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the Commissioner (Appeals) to decide the issues on merits. Relevant portion of the said decision is reproduced below:- "3. The issue arises in this appeal is regarding the refund claim of the Cenvat Credit availed of service tax paid on various services : 01. Banking and other Financial Services 02. Banking Auxiliary Services 03. Clearing an Forwarding Agent 04. Construction in Comm....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Roads, Courier Services, Test and Inspection and Certification Services Banking and Financial Services, Business Auxiliary Services, Business Support Services afresh. 5. On perusal of the impugned order, I find that the first appellate authority has in Para 7.1 to 7.4 has held that all most of the services are eligible for the benefit of cenvat credit and refund can be granted to the appellant.....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ter back to the first appellate authority to decide the issue on merits after following principles of natural justice. 4. After considering the submissions of both the sides and following the Tribunals decision in the appellants own case, the impugned orders are set-aside and remand the matters to the Commissioner (Appeals) to decide the issue afresh, after considering the submissions of the....