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2016 (4) TMI 106 - CHHATTISGARH HIGH COURT

2016 (4) TMI 106 - CHHATTISGARH HIGH COURT - 2016 (332) E.L.T. 239 (Chhattisgarh) - Remand orders - CENVAT credit denied - Held that:- Any order of the Court or Tribunal amenable to appeal or revision and scrutiny by a superior Court was required to contain the necessary facts involved in the case, stand taken by both the parties, the submission made in support of their respective contentions, law applicable to the issues and lastly, the reasons in support of the conclusion

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No. E/53614/2014-EX (DB) passed by the Customs, Excise, Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as 'the CESTAT').1 2. We have heard Learned Counsel for the parties. 3. The order under appeal simply states that the issue stands covered by plethora of earlier decisions on the point of limitation. The demand stands confirmed on the ground that various iron and steel items have been used as structurals in which case Cenvat Credit would not be available in terms of .....

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nch, the demand was time barred and was set aside without going into merits of the case. 4. In Tax Case No. 48 of 2012 (Union of India v. M/s. Harshad Thermic Industries Pvt. Ltd) a Division Bench had observed that any order of the Court or Tribunal amenable to appeal or revision and scrutiny by a superior Court was required to contain the necessary facts involved in the case, stand taken by both the parties, the submission made in support of their respective contentions, law applicable to the i .....

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