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2017 (3) TMI 1412 - HC - Central ExciseCENVAT credit - input services - The tribunal initially thought that this was a matter requiring detailed consideration. Suddenly, it took it up and without indicating in any manner whether both sides concede that it is covered by a judgment of this court in the case of Commissioner of Central Excise, Nagpur vs. Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT] allowed it, without any further clarification - Held that: - instead of this court rendering any final decision, interest of justice would be served if we quash and set aside the unreasoned order of the tribunal. We restore the appeal back to the file of the tribunal for a decision afresh in accordance with law uninfluenced by any earlier conclusion. We also clarify that we have not expressed any opinion on the rival contentions - appeal allowed.
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