2016 (4) TMI 1481

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....EL AND THE HON'BLE MRS. JUSTICE B.V. NAGARATHNA For the Appellant : SRI. JEEVAN. J. NEERALGI, ADVOCATE For the Respondent : None JUDGMENT The present appeal is directed against order dated 10.06.2015 passed by the Customs, Excise & Service Tax Appellate Tribunal, whereby the Tribunal for reasons recoded in the order has set aside the order and the matter is remanded to the authority to....

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....ns made by the Tribunal in the order. 2. We have heard Mr. Jeevan J. Neeralgi, learned counsel appearing for appellant revenue. 3. The contention raised was two-fold; one was that the Tribunal did not examine the aspects as to the output services could be said as service or not and another was that, the Tribunal ought not have remanded the matter. Hence, he sought that this Court....

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....identified by Clause (zzzze) of Sec. 65(105) of Finance Act, 1994 with effect from 16.5.2008. Prior there to, it was no service for the purpose of Cenvat credit. The aforesaid aspect is not considered by the Tribunal and hence, this Court may interfere. 4. It is true that, with effect from 16.5.2008, clause (zzzze) under Section 65 (105) such services in relation to information technology....