TaxTMI 
TaxTMI 
2023 (6) TMI 648
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....r (AR) for the Appellant Shri S.J. Vyas, Advocate for the Respondent ORDER This Revenue's appeal is against the order-in-appeal dated 13.02.2013 whereby the matter was remanded to the Adjudicating Authority by learned Commissioner (Appeals). The grievance of the Revenue is that the Commissioner (Appeals) had no power to remand the matter whereas he is supposed to pass the final order therefore....
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....nsideration of the submissions made by both the sides and perusal of record, we find that this issue has come up time and again before this Tribunal and this Tribunal has taken a consistent view in view of the Hon'ble Supreme Court judgment in the case of MIL India Limited (supra) and Hon'ble Gujarat High Court judgment in the case of Associated Hotels Limited (supra) whereby it was held that Comm....
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....he erred in remanding the matter to the Adjudicating Authority. 3. Shri Jigar Shah, learned Counsel appearing on behalf of the Respondent submits that the issue is no longer res-integra as held by the Jurisdiction High Court in the case of Associated Hotels Limited- 2015 (37)STR 723 (Guj.), which was followed by this Tribunal in Final Order No. A/10860 -10864/2020 dated 18.03.2020 in the case CC....
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....sue that whether Commissioner (Appeals) has power to remand the matter to Adjudicating Authority, we find that this being a case of refund of service tax, clearly covered by the ratio of Hon'ble Gujarat High Court judgment in the case of Associated Hotels Limited (supra). In the said judgment, the Hon'ble High Court has also referred to the judgments of Hon'ble Supreme Court in the case of Mil Ind....