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2014 (7) TMI 664 - HC - Service TaxWaiver of the pre-deposit - cenvat credit - discrepancy in duty paying documents - services by club or association - insurance auxiliary services - Held that:- The Tribunal in this aspect, as it appears from the aforesaid reports, consistently held that if the particulars are contained in the documents as required to be done by proviso to sub-rule (2) of rule 9, this will not deny the CENVAT credit on hyper technicalities. This court must record that the Tribunal must record the reasons either for allowing the waiver or refusal to waiver on the materials as well as the pleadings made before it. Mere quoting the provision does not absolve the Tribunal from its responsibility and obligation to record the reasons on each and every issue that has been raised before it. Since this court finds that the application seeking waiver is disposed of solely on the ground that the availability of CENVAT credit on the basis of the documents not prescribed under sub-rule (1) of rule 9 of the CENVAT Credit Rules 2004 this court, therefore, finds that the said order suffers from illegality and/or infirmity. - matter remanded back for reconsideration - Decided in favour of assessee.
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