2015 (7) TMI 887

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....he appellant before the Tribunal is the respondent to this appeal. An appeal was preferred by the said respondent/Assessee to challenge an order passed by the Adjudicating Authority, namely orderinoriginal of the Commissioner of Central Excise PuneI, dated 12th February, 2013. 3] The contention of the Assessee was that it is engaged in providing services under the category of Information and Technology Software Services in terms of clause "zzzze" of subsection (105) of Section 65 of the Finance Act, 1994. Relying upon the agreement between the assessee and its clients/customers located outside India, the argument was that this work performed by the Assessee for these customers located outside India includes onsite services/jobs. The onsite....

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....o its orders in other cases and rendered according to it in identical circumstances. 7] Yet the Tribunal proceeds to remand the case back to the Adjudicating Authority, because according to the Tribunal, these issues were not examined by the Adjudicating Authority. 8] The Tribunal's finding justifying the remand is in paragraph 5.3. In that one paragraph the Tribunal deems it fit to observe that the issues noted by it have not been examined at all by the Adjudicating Authority. The Tribunal, therefore, deems it further necessary to remand the matter to the Adjudicating Authority and for fresh consideration of all the issues involved. 9] If the issues which are vital and for the adjudication have not been examined at all by the Adjudi....

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....considered by the Tribunal in paragraph 5.1 and 5.2 have not been examined at all by the Adjudicating Authority would mean a blanket and complete remand of the original case. All this, in revenue matters, ought to be avoided. It is in the interest of the public that matters concerning public revenue attain finality and expeditiously. In these circumstances, we are of the view that this appeal raises a substantial question of law. The appeal is, therefore, admitted on the following substantial question of law: "Whether CESTAT is right in remanding back the case to the adjudicating authority to decide the case afresh in the light of the cited cases?" 10] Since the facts and circumstances necessary for framing this question as substantial qu....