2018 (2) TMI 1496 – BOMBAY HIGH COURT – 2018 (12) G. S. T. L. 21 (Bom.) – Validity of Remand order – issue pending before Larger Bench – taxability service under the taxing entry “Cargo Handling Services“.
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Held that: – the issue pending for decision of the Larger Bench is involved in all these appeals and the Tribunal, therefore, could not have remanded the matter back to the Adjudicating Authority, but should have waited for decision of the Larger Bench. The order impugned cannot, therefore, be sustained and it will have to be quashed.
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The common order dt.7.4.2017 which is impugned in all these appeals remanding the matter to the Adjucating Authority, passed by the Tribunal is hereby quashed and set aside. The matter is remitted back to the Custom, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai to wait for the decision of the Larger Bench on the issue involved. – Central Excise Appeal No. 26 OF 2017 with 23 OF 2017, 24 OF 2017, 25 OF 2017, 27 OF 201
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is entered into between the respondents/Western Coal Fields limited and Mahagenco. The Tribunal has, without applying it's mind to this aspect of the matter, remanded the matter back to the Adjudicating Authority. 3. On 30.11.2017, this Court has passed the following order : Heard the learned counsel for the appellant. The learned counsel submitted that before the Tribunal, there were two issues for consideration. Out of these two issues, the issue of Cargo Handling Services was before the Tribunal in the matter of M/s Shreem Coal Carriers Pvt. Ltd. vs. Commissioner of Central Excise, Nagpur. The judgment and order passed by the Tribunal was the subject matter of Special Leave Petition before the Hon'ble Apex Court. The learned counsel submits that the Hon'ble Apex Court thought it fit to refer the issue to Special Bench. The learned counsel submits that the issue is still pending before the Special Bench for consideration and on an erroneous assumption and presumption, th
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nt/Western Coal Fields Ltd. 5. We put a specific question to Mr. Kapur, learned Counsel for the respondent as to whether loading and unloading of coal is covered by Cargo Handling Services . We expressed that if answer to this question is in the affirmative, then we need not set aside the order passed by the Tribunal, which is impugned in this case. But if the answer is in the negative, then such issue arises and it is pending for decision by the Larger Bench, which fact is not disputed. Mr. Kapur makes a categorical statement that the loading and unloading of coal in all these cases is not covered by the Cargo Handling Services. We are, therefore, of the view that the issue pending for decision of the Larger Bench is involved in all these appeals and the Tribunal, therefore, could not have remanded the matter back to the Adjudicating Authority, but should have waited for decision of the Larger Bench. The order impugned cannot, therefore, be sustained and it will have to be quashed and
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