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2019 (6) TMI 1318 - HC - Service TaxImport of services - reverse charge - Reversal of cenvat credit - manufacturing and trading activity - Principles of natural justice - principles of estoppel - Non speaking order passed by the tribunal - time limitation - HELD THAT:- It is clear that the manner in which the impugned order of the Tribunal has dealt with the appellant's appeal leaves much to be desired. The Tribunal is an authority under the Act to decide the disputes between the State and the assessee. Therefore, it is expected to deal with the contentions raised before it by the parties and give reasons in coming to the conclusion whether the contention raised by the parties before it are to be accepted or not. It is not expected of the Tribunal to ignore the submissions of the parties as raised in the written statement which are taken on record as evident from the order and proceed to decide the issue as if no submissions and / or case law in support of the appellant's case was made before it. The impugned order of the Tribunal is a nonspeaking order in as much as it does not consider the contentions of the appellant as supported by case law. It is of cardinal importance that the Tribunal passes orders with reasons - Appeal restored to the Tribunal for fresh disposal in accordance with law - appeal disposed off.
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