2014 (11) TMI 826

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....or the Respondent. ORDER P.C. : This is a Revenue's Appeal challenging the order passed by the Customs, Excise and Service Tax Appellate Tribunal on an application for stay. The application for stay in Appeal No. E/2002/2010/Mum was decided by the impugned order on 5-10-2012. 2. However, instead of dealing with the application for stay/waiver of pre-deposit the Tribunal has disposed of the....

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....tion of law and deserves to be dismissed. 4. What we have noted from perusal of two paragraph order and containing the reasoning virtually in one paragraph is that the Tribunal has failed to refer to the background facts. It has also not referred to the fact that whether the services and termed as input services in the case of Idea Cellular (supra) are identical or similar to one involved in....

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....ssessee may have or may be able to draw some support from the order passed by the Tribunal in the case of Idea Cellular (supra), but this aspect of the matter was vital and the Tribunal should have adverted to the rival contentions on the same and thereafter, passed a reasoned and proper order. That having not been done we ADMIT this Appeal on the following substantial questions of law :- (1)&nbs....

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....nd being totally dissatisfied with inadequate and crypt reasoning that the present Appeal is allowed. The impugned order of the Tribunal is quashed and set aside. The Appeal No. E/2002/10/Mum is restored to the file of the Tribunal for being decided afresh and on merits and in accordance with law. We clarify that we have not expressed any opinion on the rival contentions and each of them are kept ....