TaxTMI 
TaxTMI 
2011 (1) TMI 692
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....ber, 2008 bearing Order-in-Original No. 204/2008. By the said order, the Assistant Commissioner had sanctioned refund of Rs. 9,66,328/- while rejecting the claim for refund of Rs. 25,23,553/-. By the impugned order, the Commissioner (Appeals) has set aside the said order in relation to rejection of the claim for refund and the same has been allowed subject to production of a Certificate from the Chartered Accountants in terms of Circular No. 120/1/2010 dated 19 th January, 2010. 3. Though the impugned order is sought to be challenged on various grounds, it is not necessary to address to all those grounds and suffice to refer to only two grounds, which would justify interference in the impugned order. 4. The adjudicating authority, whi....
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....mmercial Training & Coaching service and Rent a Cab service are not at all related in providing of output service." 5. The Commissioner (Appeals), while allowing the appeal in relation to rejected amount, held thus:- "5. I have carefully gone through the records of the case, grounds of appeal and the submissions made by the appellants during the Personal Hearing. The issue to be decided in this appeal is eligibility of refund to the appellants under Rule 5 of Cenvat Credit Rules, 2004. The appellant's contention is that since they are 100% EOU, their output service viz. Consulting Engineering Service is exported and hence, there is accumulation of credit on the input service and the definition under Rule 2(l) of Cen....
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.... to the input services utilized by the appellant in relation to the service of Consulting Engineer. The Commissioner (Appeals), without dealing with the said aspect, merely observing that in terms of Board's circular dated 19 th January 2010, the appellants are entitled for refund of input services except those specified in the Circular, allowed the appeal as stated herein above. It was necessary for the Commissioner (Appeals) to deal with the finding arrived at by the adjudicating authority regarding absence of any relationship between the impugned services in relation to which refund claim was made with the services of Consulting Engineer as was observed by the adjudicating authority before allowing the appeal. Having failed to do so, the....
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....mmediate effect." 9. Undoubtedly, the Circular deals with the procedure, which the authorities have to follow while ascertaining the quantum of credit availed, while deciding the issue regarding refund claim. It is settled law that in cases where judicial or quasi-judicial authorities have to decide any dispute referred to it for its decision, it has to peruse the entire material placed before it before arriving at the final decision on the dispute. The decision cannot be arrived at by observing that the authority would peruse certain materials subsequent to the decision. The perusal and analysis of the entire materials required for the purpose of appropriate decision on the dispute has to precede the actual decision. It appears that the....