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2010 (5) TMI 480 - HC - Service TaxCenvat credit – Period of limitation - It is settled legal position as laid down by the Apex Court in a catena of decisions that it is not sufficient in a judgment to give conclusions alone but it is necessary to give reasons in support of the conclusions arrived at. In the present case, as is apparent from a plain reading of the order of the Tribunal, the Tribunal has not given any reasons as to why the larger period of limitation could not have been invoked and as to why the findings recorded by Commissioner (Appeals) on question of invocation of the extended period of limitation were erroneous. Besides, it is also apparent that the matter has been taken up for hearing while considering the application for waiver of pre-deposit and the revenue has not been given any opportunity of hearing on the question of limitation, and as such the impugned order of the Tribunal stands vitiated on the ground of breach of principles of natural justice and as such cannot be sustained. – Matter remanded to Tribunal for fresh consideration
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