2010 (8) TMI 480

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..... ner (Appeals), although the Commissioner (Appeals) has considered the submissions made by the appellant but no concrete finding was given by the Commissioner (Appeals) and the impugned order is a non-speaking order as submitted by the Consultant and JDR - Decided in the favour of the assessee by way of remand
ASHOK JINDAL, JJ. ORDER 1. The appellants have filed this appeal against the impugn .....

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..... ant claim that they have submitted required documents for availment of Service Tax credit paid by their service provider viz., M/s. Narayani Silk Mills Pvt. Ltd. The lower adjudicating authority has already discussed about intelligibility of Service Tax credit availed by the appellant in his Order-in-Original which I find well reasoned and as per law. Reasons mentioned in his order regarding non-f .....

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..... ew Delhi reported in 2009 (14) STR 152 (Trib. - Delhi) wherein it was held that short payment, due to ineligible adjustment of excess paid tax over short payment, penalties imposed are sustainable. Therefore, I cannot find fault with this order of the lower adjudicating authority for the reasons as aforesaid, hence Order-in-Original is sustainable." 3. On going through the findings of the Commis .....

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