TMI Blog2017 (5) TMI 1502X X X X Extracts X X X X X X X X Extracts X X X X ..... wing the abatement under Notification No.15/2004-ST dated 10.09.2004 as amended, through the order impugned in this Appeal, which is a non-speaking one on the relevant issue. The Revenue is entitled to an opportunity of consideration of its submissions on facts and in law by the CESTAT. Accordingly, the impugned order is only to set aside and an order of remit is made thereby restoring the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the credit availed on input services prior to availment of the abatement of 67% under the said Notification (or even before the issuance of order by the Commissioner denying the said exemption) nor could it subsequently account for actual amount of credit availed on input services claimed to be utilized in rendering the services of Industrial Construction in relation to which it had claimed abat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of the reversal by the assessee and as to whether the said establishment has maintained separate records. The Department has pleaded that the reversal was made without maintaining separate accounts for input service credit in respect of 'Commercial or Industrial Construction Service'. It is also further pleaded that the assessee has reversed the Cenvat Credit of input services in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15/2004-ST dated 10.09.2004 as amended, through the order impugned in this Appeal, which is a non-speaking one on the relevant issue. 8. In the result, the impugned order is set aside and case No.S.T.A. No.443/2009 is remitted to the Tribunal for consideration de novo in accordance with law. The parties are directed to mark appearance on 22.06.2017 in the office of the Tribunal so that the Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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