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2019 (4) TMI 1272 - HC - Service TaxTaxability - supply of tangible goods service - service element involved or not while renting the wagons by the Assessee to railways - HELD THAT:- The CESTAT except for stating that there is no foundation in the show cause notice bringing out whether any service element is involved while renting the wagons by the appellant to the Railways, by recording aforesaid one sentence as its conclusion disposed of the entire Appeal. It is by now well settled that in Appeal filed before the CESTAT, it is required to refer to all the materials before the Commissioner (Appeals). The order passed by CESTAT is devoid of any reason. The decision of the Commissioner is overruled with a single observation that there is no foundation in the show cause notice bringing out whether any service element is involved while renting the wagons by the respondent Assessee to the Railways and that in the absence of any such foundation, there cannot be taxability. CESTAT while deciding the Appeal has to exercise its jurisdiction as a fact finding authority. We find that the CESTAT has recorded only an abrupt finding without discussing the issue and without mentioning any reason for their conclusion. The Commissioner after a detailed discussion on the facts of the case passed a reasoned order and decided the Appeal. These facts are not adverted to or dealt with by CESTAT - Appeal allowed.
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