Case Law Details
Case Name : Commissioner of Central Excise & ST Vs Adani Power Limited (CESTAT Ahmedabad)
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All CESTAT CESTAT Ahmedabad
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Commissioner of Central Excise & ST Vs Adani Power Limited (CESTAT Ahmedabad)
As regards the issue 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 India Limited v Please become a Premium member. If you are already a Premium member, login here to access the full content.
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