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TMI Blog2015 (10) TMI 1178X X X X Extracts X X X X X X X X Extracts X X X X ..... services used in the co-generation plant. Revenue also has questioned the authority of authority's power stating that he should not have remanded the case and also not discussed the third issue on denial of credit availed on ineligible documents. - infirmity in the impugned order particularly when he noticed the same adjudicating authority took two different stand on a particular issue regarding i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority is directed to consider all the issues open in denovo adjudication. - Decided partly in favour of assessee. - E/264/2010 - Final Order No. 40599/2015 - Dated:- 25-5-2015 - R. Periasami, Member (T) And P. K. Choudhary, Member (J) For the Petitioner : Mr K P Muralidharan, AC (AR) For the Respondent : Ms Minchu, Adv ORDER Per R Periasami Revenue filed appeal against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. On appeal by the respondent the lower appellate authority in the impugned order remanded the case to the adjudicating authority by observing that the same adjudicating authority has in another OIO No. 13/2009 dated 02.06.2009 took a contrast view in respect of input service credit availed on co-generation plant. While remanding the case, he also directed the lower authority to re-examine in det ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority's power stating that he should not have remanded the case and also not discussed the third issue on denial of credit availed on ineligible documents. 5. On careful consideration of the records, I do not find any infirmity in the impugned order particularly when he noticed the same adjudicating authority took two different stand on a particular issue regarding input services used in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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