2016 (9) TMI 791

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g The present appeal is directed against the Order-in-Appeal dated 20.9.2012 passed by the Commissioner (A) vide which he has upheld the Order-in-Original while disposing of the five appeals. Out of the five appeals, four appeals have been disposed of by the Division Bench of this Tribunal vide order dated 20.8.2014 vide which the cases were remanded to the original authority to consider the refu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....m refund of service tax paid by him to the builder on the ground that service tax was not taxable before 1.7.2010. The learned counsel for the applicant submitted that this case needs to be remanded as other four appeals involved in the impugned order have already been remanded vide Final Order No.21349-21469/2014 dated 20.8.2014 (as reported in 2014-TIOL-1753-CESTAT-BANG.). 5. The learned counse....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... showing the value of service tax are provided, in our opinion, would be sufficient. 47. It was submitted that in one of the orders, the Commissioner (A) has observed that the claim was filed within the prescribed time limit. It was submitted that in that case no appeal was filed by the Revenue and therefore the limitation aspect should not be kept open. We do not like to go into individual case....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....is also made clear that appellants/claimants shall submit the documents and other details which are not submitted by them already and which are required to be submitted in accordance with our observations within three months from the date of receipt of this order. We also request the original adjudicating authority to ensure that before fixing the personal hearing or proposing rejection of refund ....