9911796707
TMI Blog2019 (6) TMI 1318X X X X Extracts X X X X X X X X Extracts X X X X ..... o the conclusion whether the contention raised by the parties before it are to be accepted or not. It is not expected of the Tribunal to ignore the submissions of the parties as raised in the written statement which are taken on record as evident from the order and proceed to decide the issue as if no submissions and / or case law in support of the appellant's case was made before it. The impugned order of the Tribunal is a nonspeaking order in as much as it does not consider the contentions of the appellant as supported by case law. It is of cardinal importance that the Tribunal passes orders with reasons - Appeal restored to the Tribunal for fresh disposal in accordance with law - appeal disposed off. - CENTRAL EXCISE APPEAL NO. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purpose of paying an amount as required in Rule 6(3) or Rule 6(3A) of Cenvat Credit Rules, 2004? (iv) Whether in the facts and circumstances of the case, the Appellate Tribunal is correct in holding that the extended period of limitation is invokable? (v) Whether the Tribunal was right in confirming the penalty equal to the amount of service tax demanded in terms of Section 78 of the Customs Act, 1962 given the fact that it is a clear case of revenue neutrality? 3. The appeal is admitted on the substantial question of law at question no. (i) above. 4. While considering this appeal for admission, we noticed that the controversy is within a narrow compass namely that the impugned order dated 16th Nove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the issue of show-cause notice and also ordered recovery of inadmissible credit to the extent of ₹ 1.69 crores which was utilized in its trading activities during the subject period. Besides, equivalent penalty was also imposed upon the respondents. (b) Being aggrieved by order dated 18th June, 2017, the appellant preferred an appeal to the Tribunal. The issues raised before the Tribunal were the questions urged before us for consideration. In fact, the impugned order of the Tribunal itself records that the following two issues arise before it : (i) Liability to pay service tax on services received from a foreign company under reverse charge mechanism. (ii) Liability to recover provisional cenvat cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from abroad, would be utilized on payment of duty on output services and goods. Inspite of the aforesaid submission made on behalf of the appellant, as is evident from the written submissions taken on record by the Tribunal, the impugned order does not consider any of the submission and disposes of this issue by holding that the appellant had already paid the service tax along with interest, the issue urged by the appellant would be a mere academic exercise and consequential order of the lower Authority calls for no interference. (d) Similarly, so far as the issue no.(ii) as recorded by the Tribunal is concerned, the appellant had contended that so far as common inputs used for providing taxable services and trading activity is c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l in the case of Godfrey Philips Ltd. Vs. Commissioner of Central Excise 2016, TIOL 3096 CESTAT , Mumbai. This without considering the facts which arise in this case in the context of the plea of limitation raised by the assessee in contrast to the facts in the case of Godfrey Philips Ltd. (supra). 6. From the above, it is clear that the manner in which the impugned order of the Tribunal has dealt with the appellant's appeal leaves much to be desired. The Tribunal is an authority under the Act to decide the disputes between the State and the assessee. Therefore, it is expected to deal with the contentions raised before it by the parties and give reasons in coming to the conclusion whether the contention raised by the partie ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
