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2018 (3) TMI 1008 - AT - Service TaxCENVAT credit - capital goods not sold as scrap - Held that: - These documents are undoubtedly relevant to arrive at proper conclusion on this issue and, therefore, need to be examined first by Ld. Commissioner (Appeals). Besides, the findings of the Commissioner (Appeals) are very terse and restricted to simply endorsing the order of the adjudicating authority without giving any kind of analysis on the submissions of the appellant made before him and the case laws cited by the appellant. Such an order, which lacks judicial analysis of the contentions of the appellant, does not do justice to any of the sides. Hence, the matter requires to be re-adjudicated by the Ld. Commissioner (Appeals), who should give proper findings on averments and documentation furnished by the appellant in their defence. Utilization of excess Cenvat credit of basic custom duty - Held that: - The appellant had not shown the Cenvat credit of BCD, CVD and Cenvat duty separately in their register. On this issue too, the Ld. Commissioner (Appeals) has given no finding at all in his order and simply upheld the order of the adjudicating authority - matter requires reconsideration. Appeal allowed by way of remand.
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