2018 (9) TMI 647

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....ppeals three filed by the assessee against the common impugned order dated 15.04.2016 and three appeals filed by the Revenue against the same impugned order. Briefly the facts of the case are that the assessee is engaged in the software design and development activities for its parent company located at P.O. Box No. 219, first Home Tower, British American Centre, George Town, Grand Cayman, Cayman Islands. The appellant is also registered under STPI scheme as 100% EOU during the impugned period and they have received various input services for providing output services which were exported without payment of duty and they filed the refund claim of unutilized credit under Rule 5 of Cenvat Credit Rules 2004 read with Notification 5/2006 for var....

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....thority. Learned counsel for the assessee has submitted that the power to remand by the Commissioner (Appeals) has been taken away by imposing Section 35A of the Central Excise Act 1944 w.e.f 11.05.2011 under the Finance Act 2001. In support of his submission, he further relied upon the Board's instruction F.No. 275/34/2006 CX dated 18.02.2010 applicable to Section 85 of the Finance Act 1994 and has also relied upon the decision of the Tribunal in the case of Commissioner of Service Tax Vs. Bahubali Internation Ltd. reported in 2011 (24) S.T.R. 473 wherein it was held that the Commissioner does not have power to remand the matter. This issue is now no more res integra and has been settled by the High Court of Gujarat in the case of Commissi....