2008 (4) TMI 641 - AT - Central Excise

Summary

Issues: Challenge against Order-in-appeal No. SVS/NGP-C-ST/2007 regarding input stage credit on security services used in residential colony.

Analysis:
- The appeal was made against Order-in-appeal No. SVS/NGP-C-ST/2007, dated 23-7-2007, concerning input stage credit on security services used in the residential colony. The Tribunal heard both sides and examined the records.

- It was observed that the order of the Commissioner (Appeals) was identical to a previous order challenged before the Tribunal by the same appellant. The Commissioner's order lacked clarity, did not address the appellant's defense, and provided no reasons for rejecting the appeal. Therefore, the Tribunal decided to set aside the order and remand the matter back to the Commissioner (Appeals) for reconsideration.

- The Tribunal referred to a previous final order and concluded that the current order needed to be remanded for de novo proceedings. Consequently, the impugned order was set aside, and the appeal was allowed by way of remand for further consideration by the Commissioner (Appeals).