2015 (10) TMI 1051

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..... e order passed by the learned Adjudicating authority. This is vividly clear when pages 9 and 10 of the appellate order is examined. Such bald order is not accepted by law to be passed by an appellate authority. Therefore, submission of the appellant which is apparent from the order itself depicted in paras 6 and 9 is required to be referred. The appellant had made categorical submission as to how .....

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..... submits that disallowance of Cenvat credit has been made in respect of the following services availed suffering service tax:- (i) Car Hiring Charges (ii) Cleaning Charges (iii) Sewage Line Maintenance Charges (iv) Security Services (v) Foreign Travel Services (vi) Container Fumigation Service (vii) Pallet Fumigation Service (viii) Courier Charges and (ix) Export Freight. 2. All the above se .....

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..... and 10 of the appellate order is examined. Such bald order is not accepted by law to be passed by an appellate authority. Therefore, submission of the appellant which is apparent from the order itself depicted in paras 6 and 9 is required to be referred. The appellant had made categorical submission as to how Car Hiring has relevance to the business. It was also explained how Cleaning Service and .....

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