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2010 (5) TMI 432 - CESTAT, NEW DELHINon-speaking order - cenvat credit of the service tax - Commissioner (Appeals) disposed of the appeal on the basis of the decision in the earlier appeal - ignoring the fact that the said decision was based on the materials which were available on the record in the earlier appeal and not in the matter in hand - Held that: - cannot be sustained and is liable to be set aside and the matter needs to be remanded to the Commissioner (Appeals) – disposed off accordingly
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