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2014 (1) TMI 152 - CESTAT NEW DELHIDemand of service tax - Disallowance of service tax credit - Penalty u/s 76 & 78 - Held that:- appellate authority fail to deliver upon its quasi judicial obligations of dealing with every aspect presented - except to the extent the order has specifically confirmed the primary order with regard to disallowance of cenvat credit taken on the basis of invoices issued by unregistered input service distributors. This conclusion of the appellate authority, concurring with the adjudicating authority suffers from no error and therefore. The matter is remitted to the appellate authority for passing a detailed order, considering the several grounds of appeal - Decided partly in favour of assessee.
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