IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
(Arising out of Order-in-Original No. 15/COMMR/07 (ST) dated 27.2.2007 passed by the Commissioner of Central Excise, Tirunelveli)
M/s. Omega Global Logistics (P) Ltd.
Shri V.S. Manoj, Advocate for the Appellant
Shri S. Nagalingam, AC (AR) for the Respondent
Honble Shri D.N. Panda, Judicial Member
Honble Shri Madhu Mohan Damodhar, Technical Member
Date of Hearing / Decision: 17.03.2017
FINAL ORDER No. 40511 / 2017
Per D.N. Panda
It is reimbursement of expenses that has been sought to be taxed. While Revenue is in appeal before the Apex Court against the judgment of the Honble High Court of Delhi in the case of Intercontinental Consultants and Technocrats Pvt. Ltd. Vs. Union of India as reported in 2013 (29) STR 9 (Del.), the assessees also are in appeal before the Apex Court against the Larger Bench decision of the Tribunal in the case of Sri Bhagavathi Traders Vs. Commissioner of Central Excise, Cochin as reported in 2011 (24) STR 290 (Tri. LB). Therefore, appeal is remanded to the adjudicating authority to readjudicate the matter on that issue on the basis of the outcome of the Apex Court judgment granting fair opportunity of hearing to the appellant as well recording the reasoning of his decision stating the pleading as well as evidence.
2. In the result, appeal is remanded to learned adjudicating authority for the reasons stated above.
(Dictated and pronounced in open court)
(MADHU MOHAN DAMODHAR) (D.N. PANDA)
Technical Member Judicial Member