2018 (12) TMI 934

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....above appeals are taken up for joint disposal. 2. These appeals are filed by the Revenue under Section 35G of the Central Excise Act, 1944 (hereinafter called the Act) challenging the common final order passed by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter called the Tribunal) dated 09.11.2017. 3. The Revenue has filed these appeals raising the following substantial questions of law : "i. Whether, in the facts and circumstances of the case, the Tribunal was right in concluding that the services rendered by the respondent were completed prior to 01.6.2007 in absence of any documentary evidence? ii. Whether, in the facts and circumstances of the case, the Tribunal was right in not providing any ....

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....Kerala Vs. Larsen & Toubro Limited [reported (2015) 39 STR 913]. 7. It is argued by the learned Senior Standing Counsel for the appellant that in the impugned common final order, the Tribunal straightaway granted relief and quashed the orders passed by the Adjudicating Authority without any verification being done with regard to the stand taken by the assessee that though the payments were received after 01.6.2007, the services were rendered prior to 01.6.2007. 8. We agree with the submission made by the learned Senior Standing Counsel for the appellant, since the Tribunal, in the said common impugned order, has not given any specific finding with regard to the relevant assessment year as to whether the services were rendered by the a....