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2018 (7) TMI 332 - AT - Service TaxBenefit of SSI Exemption - Irregular availment of CENVAT credit - Principles of natural justice - Held that:- The Commissioner (Appeals) by the impugned order observed that the appellants were not entitled to receive the benefit of small scale exemption without refuting the figures as mentioned in the adjudication order - It appears that the Commissioner (Appeals) passed the order without examining the records at length and therefore, such an order cannot sustain in the eye of law - Apparently, the adjudicating authority had given the detailed finding with examination of records and documents which has not been refuted by the department and such order is to be restored. Appeal allowed - decided in favor of appellant.
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