2013 (9) TMI 864

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.... T.R., CA For the Respondent: Mr S. Teli, Deputy Commissioner (AR) JUDGEMENT Per: D.N. PANDA; Although stay matter has been listed for hearing, record exhibits that a cryptic order has been passed on the allegation that Site Formation, Commercial or Industrial Construction service provided and Goods Transport Agency Service availed without any reasons being stated and without submissio....

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....rms with evidence that the value of goods used in the construction are eligible to deduction and called for appropriate adjudication, that was not done. 4. So far as the Goods Transport Agency Service is concerned, there was also no finding given in the adjudication order considering the material facts and evidence on record. 5. Prayer of the appellant is to remit back the matter to learned ....