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2023 (1) TMI 7 - AT - Service TaxDenial of Cenvat Credit - Denial of interest on delayed refund - principles of ejusdem generis - HELD THAT - It is settled principle that Justice need not only be done but it should be seem to be done. Although a specific plea has been raised by the Appellant but the learned Commissioner failed to give any findings on the said plea - In my view the plea raised by learned Consultant has a bearing on the merits and therefore the learned Commissioner ought to have gone into the submissions of the appellant and recorded a finding thereon. He jumped to the conclusion without recording any finding. Mere recording of conclusion without discussions on submission or case laws is no consideration and the absence of reasons has rendered the impugned order unsustainable. Matter remanded back to learned Commissioner (Appeal) with a direction to decide the appeal afresh and to give detailed findings on the pleas raised by the appellant. All the issues are left open. It goes without saying that the said authority must adhere to the principle of natural justice. Appeal allowed by way of remand.
Issues:
Denial of Cenvat Credit and interest on delayed refund due to classification of electricity poles as "civil structure" under Rule 2(l) of Cenvat Credit Rule, 2004. Analysis: The appeal challenged an order denying Cenvat Credit and interest on delayed refund based on the classification of electricity poles as "civil structure." The Appellant argued that the term "civil structure" in Rule 2(l)(A)(a) should be construed narrowly, akin to buildings, citing the principle of ejusdem generis. Referring to a Supreme Court case, the Appellant contended that the term should be limited to things of the same nature as those specified. However, the Commissioner failed to address this argument, merely dismissing it as irrelevant. The Tribunal noted that justice not only needs to be done but also seen to be done. It criticized the Commissioner for not providing any findings on the Appellant's plea, emphasizing that a proper consideration of submissions is essential. The Tribunal concluded that the absence of reasons made the order unsustainable, remanding the matter back to the Commissioner for a fresh decision with detailed findings on the Appellant's arguments, emphasizing adherence to natural justice principles. The Tribunal set aside the impugned order and allowed the appeal by way of remand, directing the Commissioner to reexamine the case, provide detailed findings on the Appellant's pleas, and ensure adherence to the principles of natural justice. All issues were left open for reconsideration by the Commissioner.
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