TMI Blog2018 (5) TMI 1465X X X X Extracts X X X X X X X X Extracts X X X X ..... fter incorporating the show cause notice and the adjudication order and the submissions made by the appellants in their appeals before the Commissioner (Appeals), the Commissioner (Appeals) has passed a cryptic, non-speaking order without giving any analysis of the legal issues involved in the interpretation of the activity being undertaken by the appellants. In such a situation / where the first ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Service Tax (Appeals) -SURAT-I 2. The brief facts of the case are that the appellants were registered as recipient of services under the category of service Transport of Goods by Road . They were providing Refrigeration/cooling facility through its infrastructure of cooling tower pipeline system and also supplying steam generated turbine through its infrastructure installed at their Jolva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t went in appeal against the said adjudication order. Appeal filed by the appellant was rejected. Aggrieved from the same, the appellant has filed this appeal. 3 . The Ld Advocate for the appellant submits that the order of the Commissioner (Appeals) is devoid of any finding on the issues involved in the dispute. In the order -in-appeal, the show cause notice and OIO have been reproduced and af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the show cause notice and the adjudication order and the submissions made by the appellants in their appeals before the Commissioner (Appeals), the Commissioner (Appeals) has passed a cryptic, non-speaking order without giving any analysis of the legal issues involved in the interpretation of the activity being undertaken by the appellants. In such a situation / where the first appellate authority ..... X X X X Extracts X X X X X X X X Extracts X X X X
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