2019 (6) TMI 165

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..... s not entitled to Cenvat Credit on inputs, there was a higher burden on the Tribunal to consider all the facts and evidence in the records and come to a reasonable finding. We feel that more reasons were required to be advanced by the Tribunal to reverse the said findings of the adjudicating authorities. This itself gives rise to a substantial question of law. Matter remanded back to the Tri .....

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..... f 2019:- We observe in this case that the first adjudicating authority, the Additional Commissioner, by his order dated 6th February, 2015 and on appeal from that order the Commissioner, by his order dated 17th March, 2017 has denied Cenvat Credit on inputs to the assessee on, inter alia, the ground that they were unable to prove any manufacturing activity. It was only at the n .....

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..... This itself gives rise to a substantial question of law. In the facts and circumstances of the case, we remand the matter back to the Tribunal to decide the case afresh after hearing the parties and by a reasoned order within six months from the date of communication of this order. The appeal (CEXA 4 of 2019) along with the connected application (GA No.257 of 2019) is dispos .....

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