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2019 (10) TMI 366

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..... ;input service’ and none of them are in the nature of ‘civil construction’ only. Further, without giving any reasons, the Commissioner (A) has wrongly come to the conclusion that all the services availed by the appellant are in the nature of ‘civil construction’ only. Further, all the services fall in the definition of ‘input service’ as contained in Rule .....

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..... 3.04.2018 passed by the Commissioner (A) whereby the Commissioner (A) has allowed the appeal filed by the Department and set aside the Order-in-Original. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture of Alloy steel and non-Alloy steel falling under Chapter 72 of the CETA, 1985. During the course of Audit of the said unit by the departmental officer .....

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..... rused the records. 4. Learned Counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the law. He further submitted that the original authority has verified each and every invoice and has also verified the usage of the input services availed by the appellant and has given reasoned finding for allo .....

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..... and without giving any reasons as to how the services availed by the appellant are not input service . 5. On the other hand, the Learned AR defended the impugned order. 6. After considering the submissions of both the parties and perusal of the material on record, I find that the original authority has analyzed each and every input service and has passed a reasoned order by holding that all the se .....

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..... view of my discussion above, I am of the considered view that the impugned order is not sustainable in law whereas the Order-in-Original passed by the original authority is well-reasoned and therefore, I set aside the impugned order and restore the order passed by the original authority by allowing the appeal of the appellant with consequential relief, if any. (Operative portion of the Order was p .....

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