2018 (8) TMI 1392

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.... in this group of appeals, all these appeals are decided and disposed of together by this common judgment and order. 2. Feeling aggrieved and dissatisfied with the impugned common judgment and order passed by the learned Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad dated 31.07.2017 passed in Order No. A/11515-11706/2017 and Order No. A/12153-12219/2017 dated 29.08.2017 in Appeal No. E/11503/2016 and Order No. A/11515-11706/2017 in Appeal No.E/10991/2015, by which the learned Tribunal has disposed of the said appeals along with other appeals, without deciding the appeals on merits with liberty to approach the Tribunal after disposal of the appeal pending before this Court in the case of Commissioner of Cen....

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....4. It is submitted that therefore, as such, the learned Tribunal ought to have decided the appeals on merits. 4. Shri Dhaval Shah, learned Advocate appearing on behalf of the respondent-assessees in Tax Appeal Nos.814 and 815 of 2018 has submitted that it is true that the main issue on merits has been held against the assessee in the case of Cadila Healthcare Ltd. (supra) and Astik Dyestuff Pvt. Ltd. (supra). It is submitted that however, the subsequent notification No.2/2016-CE(NT) dated 03.02.2016, by which explanation has been inserted to the definition of 'input service' shall be made applicable retrospectively or not, the said question is at large before this Court in the case of Essar Steel India Ltd., being Tax Appeal No. 444 of 201....

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....nd Astik Dyestuff Pvt. Ltd. (supra). However, if the learned Tribunal was of the opinion that in view of subsequent notification No.2/16 dated 03.02.2016, by which explanation has been inserted to the definition of 'input service' and the question whether such notification shall be applicable retrospectively or not is at large before this Court in the case of Essar Steel India Ltd., being Tax Appeal No.444 of 2016 and it is not appropriate to decide the appeals on merits, in that case, the learned Tribunal ought to have kept the appeals pending till decision of this Court in the case of Essar Steel India Ltd., being Tax Appeal No.444 of 2016. Instead, the learned Tribunal has disposed of the appeals even without deciding the appeals on meri....