2014 (1) TMI 152

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....eard the ld. Counsel for the appellant/assessee and ld. DR for the respondent/Revenue. 2. The assessee has preferred this appeal against the order of the Commissioner (Appeals) Central Excise, Jaipur dated 21.09.2012 dismissing the appeal in toto and confirming the adjudication order dated 30.03.2011 passed by the Additional Commissioner, Central Excise, Jaipur-I. The adjudicating authority con....

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.... allegation was regarding irregular availment of credit paid on service tax input services received prior to 10.09.2004, in respect of Banking and Financial services (except Forex Broking Services), a service which was specified to be a taxable service only w.e.f. 01.09.2004. According to the Revenue credit of service tax paid on this input service, availed prior to 10.09.2004 was inadmissible. Th....

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.... an appeal which was rejected by the Commissioner (Appeals), vide the order dated 21.09.2012. The appellate authority extracted in para 5 of its order the several contentions of the appellant with regard to a bonafide error in availing cenvat credit on the basis of invoices issued by unregistered input service distributors; of a bonafide error in complying with Rule 6(3) of the 2004 Rules, requiri....

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....ate authority. 5. In the circumstances above, as the ld. appellate authority fail to deliver upon its quasi judicial obligations of dealing with every aspect presented, I consider it appropriate to set aside the order of the ld. appellate Commissioner in order-in-appeal No. 209(RDN)ST/JPR-l/2012 dated 24.09.2012; except to the extent the order has specifically confirmed the primary order with r....