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2015 (12) TMI 413 - AT - Service TaxDenial of CENVAT Credit - Held that:- Apparent reading of page numbers 29 to 34 of appeal record, it discloses that the Commissioner (Appeals) has only printed the headlines from ELT and passed the order without examining the evidence and material fact in respect of each claim of CENVAT credit. Law is codified in section 35A(4) of the Central Excise Act, 1944 which is applied to Finance Act, 1994 requiring the Commissioner (Appeals) to decide an appeal clearly stating the points for determination, the decision thereon and the reasons for the decision. That is not followed in the present case. Unless the material facts are tested by evidence and law, there shall not be any decision in the eyes of law. It shall be an empty formality. - Commissioner (Appeals) has to take up each and every item of claim of CENVAT credit and discussing the material facts in respect of the claim of the assessee, test the same on the touch stone of law - Matter remanded back - Decided in favour of Revenue.
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