2018 (8) TMI 1451

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....n the department and the respondent-manufacturer is with respect to the assessee's claim of Cenvat credit of service tax paid on sales commission. Such an issue was decided by Division Bench of this Court in case of Commissioner of Central Excise, Ahmedabad vs. Cadila Healthcare Ltd reported in 30 STR 3 in favour of the department. This view was reiterated in Astik Dyestuff Pvt. Ltd vs. Commissioner of Central Excise and Customs reported in 34 STR 814 following the judgement in case of Commissioner of Central Excise, Ahmedabad vs. Cadila Healthcare (supra). The legislature subsequently added an explanation to the definition of term "input service" defined under the Cenvat Rules. This explanation came up for consideration before the Trib....

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....ood reason, it would not possible or advisable to await the outcome, the option with the Tribunal was to decide the appeals on merits after hearing both sides and as may be advised. Strangely, the Tribunal adopted the third mode. The Tribunal disposed of all appeals "with liberty to both sides to approach the Tribunal soon after the verdict of the Hon'ble High Court in the pending appeal against the Division Bench judgement of this Tribunal in case of Essar Steel India Limited (supra) filed by the Revenue". While doing so, the Tribunal also added "needless to mention no recovery nor refund would be processed during the period". 5. For multiple reasons, we do not approve the approach adopted by the Tribunal. Dispensation of justice is....

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.... is a creation of statute. Section 35C(1) of the the Central Excise Act, mandates the Tribunal to dispose of the appeals on merits. It was simply not open for the Tribunal to jettison the litigation in this manner. 7. The Division Bench of this Court in case of Commissioner of Central GST vs. Jay Chemicals Industries Ltd in Tax Appeal No. 767 of 2018 and connected appeals under similar circumstances passed following order: "7. In view of the above and for the reasons stated hereinabove, all these appeals succeed. The impugned common order passed by the learned Tribunal is hereby quashed and set aside and the appeals are restored to the file of the learned Tribunal and to avoid any further multiplicity of proceedings /appeals bef....