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Commissioner of Service Tax, Chennai Versus M/s. Dell International Services India Pvt. Ltd.

2015 (12) TMI 413 - CESTAT CHENNAI

Denial of CENVAT Credit - Held that:- Apparent reading of page numbers 29 to 34 of appeal record, it discloses that the Commissioner (Appeals) has only printed the headlines from ELT and passed the order without examining the evidence and material fact in respect of each claim of CENVAT credit. Law is codified in section 35A(4) of the Central Excise Act, 1944 which is applied to Finance Act, 1994 requiring the Commissioner (Appeals) to decide an appeal clearly stating the points for determinatio .....

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ST/Misc./40268 & 40269/2015 and ST/S/40124 & 40125/2014 and ST/40068 & 40069/2014 - Final Order No. 40644-40645 / 2015 - Dated:- 17-6-2015 - Shri D.N. Panda, Judicial Member, J For the Petitioner : Shri R. Subramaniyam, AC (AR) For the Respondent : Shri S. Viswanathan, Advocate ORDER Both the miscellaneous applications are for change of name which is supported by the order of the company court as well as Fresh Certificate of Incorporation issued by the Registrar of Companies. Learned AR objects .....

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dlines from ELT and passed the order without examining the evidence and material fact in respect of each claim of CENVAT credit. Law is codified in section 35A(4) of the Central Excise Act, 1944 which is applied to Finance Act, 1994 requiring the Commissioner (Appeals) to decide an appeal clearly stating the points for determination, the decision thereon and the reasons for the decision. That is not followed in the present case. Unless the material facts are tested by evidence and law, there sha .....

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be kept in mind that nothing should be written in the judgment/order, which may not be germane to the facts of the case; It should have a co-relation with the applicable law and facts. The ratio decidendi should be clearly spelt out from the judgment/order. (b) After preparing the draft, it is necessary to go through the same to find out, if anything, essential to be mentioned, has escaped discussion. (c) The ultimate finished judgment/order should have sustained chronology, regard being had to .....

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