TMI Blog2010 (8) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... in-Original was upheld and appeal was rejected. 2. In brief allegations against the appellant is that they have not paid service tax for the month March 2005 for taxable service received by them and they adjusted the same in terms of Rule 6(3), which was shown in their return but failed to produce documentary evidence, demand was confirmed along with interest and penalties, appeal was file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ious condition prescribed under Rule 7 and sub-rule 1(g) of the Rule 9 of Cenvat Credit Rules, 2004 read with Rule 4A of Service Tax Rules is a valid reason for rejection of their claim. Further, the appellant stated in the personal hearing that they have filed challan, invoice of M/s. Narayan Silk Mills with the respondent but while going through the Order-in-Original it is observed that the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals), although the Commissioner (Appeals) has considered the submissions made by the appellant but no concrete finding was given by the Commissioner (Appeals) and the impugned order is a non-speaking order as submitted by the Consultant and JDR (both). 4. I have also gone through the impugned order which is a non-speaking order on the issue. Accordingly, the impugned order is set aside, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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