Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (4) TMI 747 - AT - Central ExciseCENVAT credit - paints - composite contract - there are two parts of each purchase order mainly, (a) Supply of towers (b) Erection and painting of towers. The appellants have paid excise duty on part A and are discharging service tax on part B under the category of Erection, Commissioning and Installation Services, the appellant is availing Cenvat credit of the excise duty paid on paint, which is used in the manufacture of steel tower parts - Held that: - the order of Commissioner (Appeals) suffers from a serious infirmity. As rightly pointed out by the ld. Advocate, first two paragraphs containing findings on merits, in para-5 of the Order-in-Appeal, are exactly the same and are reproduced from the order of the adjudicating authority - the Commissioner (Appeals) has not applied his mind properly to the issue and the order has been passed with less than complete application of mind - matter needs to be re-examined properly by the first appellate authority - appeal allowed by way of remand.
|