TMI Blog2017 (11) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal of the appellant on the ground that the original authority has not passed any appealable order - the letter issued by the Superintendent to the assessee is an appealable order and the learned Commissioner should have decided the appeal on merits rather than dismissing the same being not maintainable - appeal allowed by way of remand. - ST/20087/2017-SM - Final Order No. 20465/2017 - Dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as a service provider for business support services , the appellant is availing Cenvat credit of service tax paid on various input services. They are receiving input service invoices at their corporate office as well their Unit at Angamalli. The appellant unit had applied for input service distributor registration for Angamalli Unit and the same was rejected by the Superintendent of Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same appellant approached the Commissioner (Appeals). He further submitted that the Commissioner (Appeals) has not passed the impugned order on merits and has summarily rejected the appeal on the ground that no appealable order has been passed by the authorities below. In support of his submission, he relied upon the following decisions : (1) CCE v. Maharashtra State Bureau of Text Books P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the appellant, I am of the view that the letter issued by the Superintendent to the assessee is an appealable order and the learned Commissioner should have decided the appeal on merits rather than dismissing the same being not maintainable. In view of this, I set aside the impugned order and remand the case back to the Commissioner (Appeals) with a direction to decide the appeal of the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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