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2014 (9) TMI 332 - HC - Central ExciseCENVAT Credit - Whether the services which have been availed of could be said to be input services within the meaning of Rule 2(l) of the Cenvat Credit Rules, 2004 - Held that:- When we were taken through the definition of the term “input service” and the facts in the present case, that we found that none of these aspects have been considered by the Tribunal. The Tribunal merely proceeds on the footing that being an exporter, all services have been availed of during the course of export of goods and that is how this Cenvat credit was admissible. Which of the services during the course of export availed of by the present assessee would be covered by this definition and the judgment of this Court has not been considered or decided by the impugned order. Such unsatisfactory and unhappy disposal of Appeals in matters of Revenue and Taxes therefore leaves a lot to be desired. The expectation given from the Appellate Tribunal is therefore not fulfilled and particularly when it is manned by persons drawn from judicial services. In these circumstances, we have no alternative but to allow this Appeal only on this short, but substantial question of law and that is that the Appeals cannot be disposed merely by recording rival submissions and not discussing them elaborately but, in a perfunctory manner. The impugned order is therefore quashed and set aside - Decided in favour of Revenue.
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