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2017 (11) TMI 542 - AT - Service TaxNon-speaking order - appealable order - CENVAT credit - input services - Held that: - the impugned order is not sustainable in law because, the learned Commissioner (Appeals) has not given any finding on merits and has straightway rejected the appeal of the appellant on the ground that the original authority has not passed any appealable order - the letter issued by the Superintendent to the assessee is an appealable order and the learned Commissioner should have decided the appeal on merits rather than dismissing the same being not maintainable - appeal allowed by way of remand.
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