2018 (5) TMI 312

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... guments advanced by the appellant and correspondingly recorded findings on each aspect of the case relating to denial of credit alleged to have availed wrongly - the order is cryptic and non-speaking order and hence it is prudent to remand the matter to the Ld. Commissioner (Appeals) to deal with each and every aspect of the case - appeal allowed by way of remand. - ST/203/2008-DB - A/10257/2018 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and penalty. On adjudication the demand was confirmed with interest and penalty. Aggrieved by the said order, they filed appeal before the Ld. Commissioner (Appeals), who in turn rejected their appeal. Hence, the present appeal 3. Ld. Advocate Sh. Hardik Modh, advanced various arguments assailing the impugned order. It is his contention that credit availed on input services could be utilized in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cryptic and non-speaking order and hence it is prudent to remand the matter to the Ld. Commissioner (Appeals) to deal with each and every aspect of the case and record a specific finding on the issues raised by the appellant. In the result, the impugned order is set aside and the appeal is allowed by way of remand to the Ld. Commissioner (Appeals). Needless to mention, reasonable opportunity of h .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X