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2015 (8) TMI 1275 - CHHATTISGARH HIGH COURT

2015 (8) TMI 1275 - CHHATTISGARH HIGH COURT - TMI - Why the matter be not remanded to the Tribunal for having passed a non-speaking order hindering judicial review - payment of service tax on reverse charge basis through Cenvat Credit - Held that:- any order amenable to challenge and/or consideration before a superior Forum has to be reasoned containing brief narration of essential facts, contentions of the parties and then the conclusion to facilitate judicial review for the manner in which the .....

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aking order. - Decided in favour of appellant - Tax Case No. 13 of 2015 - Dated:- 13-8-2015 - Shri Navin Sinha, Chief Justice Shri P. Sam Koshy, J. For the Appellant : Shri Maneesh Sharma, Advocate. JUDGEMENT Per Navin Sinha, Chief Justice 1. The present appeal arises from order dated 17.10.2014 in Appeal No. ST/327/2009-CU (DB) passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter called 'the Tribunal'). 2. Notice was issued by us on 15.6.2015 limited .....

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y order amenable to challenge and/or consideration before a superior Forum has to be reasoned containing brief narration of essential facts, contentions of the parties and then the conclusion to facilitate judicial review for the manner in which the authority concerned may have applied its mind. Even if an appellate order of affirmance or relying on any other similar orders may not be as elaborate as an original order, but nonetheless it must contain a brief discussion to facilitate the superior .....

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