9911796707
TMI Blog2018 (8) TMI 1018X X X X Extracts X X X X X X X X Extracts X X X X ..... P DINESHA The appellant is a holder of Centralised Service Tax Registration No. for providing various taxable services under the category of Security/Detective Agency Service, Manpower Recruitment or Supply Agency Service, Maintenance or Repair Services, Erection Commissioning and Installation Service and Business Support Service. For the period under dispute i.e. 01.04.2011 to 30.09.2011, the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erest and levy penalty in the same show-cause notice. The adjudicating authority after considering the explanation as also the arguments advanced during the personal hearing, vide Order-in-Original No. 102/2013 dated 24.02.2014 concluded that the cenvat credit availed and utilized by the assessee-appellant was proper and consequently, dropped the proposed proceedings initiated vide the show-cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rrect, etc. The learned Commissioner (Appeals) after considering the grounds urged before him, decided the case by allowing the Revenue's appeal, seriously aggrieved by which the assessee is in appeal before this forum. 3. Heard Mr. Kamath for the assessee and Mr. K. Murali, Superintendent for the Revenue and perused the records. 4. Learned advocate appearing for the assessee primarily conte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... king order after following judicial precedents which have not been distinguished by the Commissioner (Appeals) in the impugned order. Be that as it may, I find that proper opportunity has not been provided in terms of Natural Justice to the assessee to plead its case which fact has not been disputed by the learned DR and by virtue of this alone, the impugned order becomes a non-speaking order. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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