2016 (6) TMI 877

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....vocate  JAYANT PATEL J., JUDGMENT The present appeal is directed against the order dated 10.06.2015 passed by the Customs, Excise & Service Tax Appellate Tribunal, (hereinafter referred to as 'the Tribunal' for the sake of brevity), whereby the Tribunal for the reasons recorded in the order has set aside the orders of the lower authority and remanded the matter to the original author....

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....e authority to decide the admissibility of the refund claims in light of the observations made. 2. We have heard Mr.Jeevan J.Neeralgi, learned Counsel appearing for the appellant. 3. The learned Counsel fairly conceded that the present matter is covered by the decision of this Court in case of Commissioner of Service Tax Vs. Narus Networks Pvt. Ltd., in CEA No.44/2015 decided on 14.03.2016. ....

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....rfere. 4. We may record that, in CEA 5/16 in case of Principal Commissioner of Service-Tax vs. mPortal decided on 9.3.2016, one of the contentions raised was as has been raised in the present matter. However, at the relevant point of time, the service was not a service reckoned for the purpose of CENVAT credit but the Tribunal did not consider the said aspect. This Court while dealing with the ....

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....e but, thereby it is not possible to accept the contention that, they were no service at all. Further, such a contention has never been raised by appellant before the Tribunal." 5. Under the circumstances, we do not find that the matter would call for interference as sought to be canvassed. 6. On the aspect of exercise of discretion for remand, the Tribunal has relegated the matter for findi....