2017 (11) TMI 1718

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....ey, Advocate, for the Respondent. ORDER [Order per: Thottathil B. Radhakrishnan, CJ]. - Hearing the Learned Counsel for the appellant and the Learned Counsel for the Revenue, we see that the substantial question of law that arises for decision at the present stage of this litigation, having regard to the contents of the impugned order of the CESTAT [2017 (3) G.S.T.L. 303 (Tribunal)] (Customs, ....

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....sed, was not considered either by the Commissioner or CESTAT. We are not inclined to accept the very persuasive submissions on behalf of the Revenue that having regard to the Extant rules and the facts of the case, the question of territorial jurisdiction may be considered by this Court and it could be ultimately held that the objection raised by the appellant to the notice of the Commissioner is ....

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.... answering the formulated question in the affirmative and consequently directing that CESTAT consider the contention of the appellant that the Commissioner, Service Tax, Raipur did not have jurisdiction to pass the order impugned in the appeal before it. Since the different issues and material findings would be inter-related, we vacate all the findings in the impugned order of the Tribunal paving ....