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2017 (5) TMI 1502 - HC - Service TaxWhether the CESTAT was justified in allowing the abatement under the Notification No.15/2004-ST dated 10.9.2004, as amended, without passing a speaking order? - Held that: - the Tribunal was not justified in allowing the abatement under Notification No.15/2004-ST dated 10.09.2004 as amended, through the order impugned in this Appeal, which is a non-speaking one on the relevant issue. The Revenue is entitled to an opportunity of consideration of its submissions on facts and in law by the CESTAT. Accordingly, the impugned order is only to set aside and an order of remit is made thereby restoring the case. Appeal allowed by way of remand.
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