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TMI Blog2021 (3) TMI 793X X X X Extracts X X X X X X X X Extracts X X X X ..... other words, the Tribunal exercising the statutory power under the Act is required to apply its mind and record the findings. In any case, if the Tribunal relies on a particular decision, it is duty bound to examine, by assigning reasons, as to how the ratio of the aforesaid decision applies to the fact situation of the case. It is evident that the Tribunal has merely relied on the judgment of the High Court of Madras in the case of M/S. FLSMIDTH PVT., LD. [ 2014 (12) TMI 699 - MADRAS HIGH COURT ] and has not even assigned any reason as to how the aforesaid decision applies to the fact situation of the case. Thus, the order passed by the Tribunal is cryptic and suffers from the vice of non-application of mind. Matter remanded to the Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... indirectly or in relation to the manufacture of taxable goods is eligible for credit in terms of Rule 2(1) of the Cenvat Credit Rules, 2004? 2. Facts giving rise to filing of this appeal briefly stated are that the appellant is engaged in manufacture and clearance of excisable goods falling under Chapter 85 of the Central Excise Tariff Act, 1985 and holds the registration under the Act. The appellant is also engaged in providing various taxable output services as defined under Section 65(105) of the Finance Act, 1994 including erection, commissioning and installation services and has obtained service tax registration certificate. The appellant discharges applicable service tax on the erection, commissioning and installation services provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of the High Court of Madras in M/S. FLSMIDTH PVT., LD. VS. CCE [2014-TIOL-2186-HIGH COURT-MAD-CX] held that the issue is squarely covered in favour of the Revenue by the aforesaid decision. It is further held that the adjudicating Authority as well as the Appellate Authority have rightly held that the appellant is liable to pay interest as well as penalty. In the result, the appeal was dismissed. In the aforesaid factual background, this appeal has been filed. 4. Learned counsel for the appellant submitted that the order passed by the Tribunal suffers from the vice of non-application of mind inasmuch as no reasons worth accepting have been assigned by the Tribunal. It is further submitted that the impugned order is cryptic and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... input service credit was used in relation to trading and this amounts to suppression of facts and, therefore, extended period is correctly invoked as the appellant has followed the self assessment procedure and are taking credit on their own. Therefore keeping in view aforesaid discussion, I find no infirmity in the impugned order and the same is upheld by dismissing all the appeals of the appellant. 7. On perusal of the aforesaid paragraph, it is evident that the Tribunal has merely relied on the judgment of the High Court of Madras in the case of M/S. FLSMIDTH PVT., LD. (supra) and has not even assigned any reason as to how the aforesaid decision applies to the fact situation of the case. Thus, we find that the order passed by the Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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