2023 (7) TMI 952

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.... as Central Excise Appeal No. 1 of 2021 is concerned, challenges an order in Appeal (St.) No. 86329 of 2016 in which relevant period in respect of the show cause notice is April 2013 to March 2014. Insofar as Central Excise Appeal No. 4 of 2021 is concerned, the challenge to an order in Appeal (St.) No. 86215 of 2015 in which relevant period for which the show cause notice issued to the Appellant is 2011-12 & 2012-13. 2. The Appellants have filed appeals before the Tribunal against the Order-in-Original passed by the Commissioner, Service Tax, Mumbai-II by which the Commissioner had adjudicated the show cause notices issued to the appellants the details of which are set out in paragraph 1.1 of the impugned order. The Commissioner had adj....

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....ubmit that the Tribunal has remanded the proceedings to the Commissioner to relook the determination of tax liability, on all the documents that the Appellants would like to produce in their support, as according to the Tribunal the order of the Commissioner, proceeded on no availability of certain documents for his consideration. Our attention is also drawn to the observation made in paragraph 3.26 of the impugned order in regard to the Appellants taking registration with effect from 1st April 2007 and paying service tax with effect from 1st April 2007 onwards in respect of the services provided through the Tata Car Service Centre, Worli. 5. Mr. Sridharan would submit that insofar as the contention of the Appellant on the nature of warr....

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....arties and having perused the impugned order, we are satisfied that certainly in respect of the aspects which are noted by the Tribunal, a remand to the Commissioner was necessary. However, what we find is that accompanied with the relook on the factual issues, the issues of law as being canvassed by the Appellant as noted by us above which are on the nature of warranty contract and position of law in that regard as also the issue of jurisdiction were required to be considered by the Tribunal and findings recorded thereon. However, we do not find any findings recorded on such issues by the Tribunal. 9. We are thus of the opinion that the Commissioner in the peculiar facts needs to consider these issues in respect of nature of warranty co....