https://www.taxtmi.com/caselaws?id=343955 An appellate order must address material submissions and documents relied on by the party; if it omits findings on those points, it is a non-speaking order and cannot stand. The commentary also notes that services received after manufacture are excluded from drawback computation, and that claims rejected for want of supporting evidence require fresh examination of invoices, the written agreement, proof of non-availment of Cenvat credit and other relevant documents. On that basis, the matter was remanded for fresh adjudication after hearing the appellant and considering the record. en-us Tue, 30 May 2017 00:00:00 +0530 Mon, 05 Jun 2017 07:13:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343955 An appellate order must address material submissions and documents relied on by the party; if it omits findings on those points, it is a non-speaking order and cannot stand. The commentary also notes that services received after manufacture are excluded from drawback computation, and that claims rejected for want of supporting evidence require fresh examination of invoices, the written agreement, proof of non-availment of Cenvat credit and other relevant documents. On that basis, the matter was remanded for fresh adjudication after hearing the appellant and considering the record. Case-Laws Service Tax Tue, 30 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343955