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2016 (5) TMI 1055 - DELHI HIGH COURT

2016 (5) TMI 1055 - DELHI HIGH COURT - 2016 (42) S.T.R. J312 (Del.) - Validity of SCN and adjudication order - Held that:- as rightly pointed out by the CESTAT, the Department itself is unclear whether the service performed by the Respondent was “management maintenance or repair service” or “Erection, Installation and Commissioning Services”. This vagueness goes to root of the matter. Therefore, the court concurs with the CESTAT that the SCN as well as the Adjudication Order are vague as to the .....

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ceptions. CM No. 12384/2016 & CEAC 6/2016 4. This is an appeal by the Department against the order dated 16th June, 2015 passed by the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) allowing the appeal of the Respondent against the Order-in Original dated 18th January, 2013 passed by the Commissioner of Central Excise (Adjudication). 5. Having heard the learned counsel for the Appellant and having perused the impugned order of the CESTAT, the Order-in-Original dated 18th Jan .....

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