2015 (10) TMI 1178

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.... ORDER Per R Periasami Revenue filed appeal against the impugned order dated 26.02.2010. The short issue involved in this case is that the adjudicating authority in the OIO dated 23.07.2009, confirmed the order for recovery of Rs. 21,65,442/- as credit wrongly availed under Rule 14 of Cenvat Credit Rules and also demanded interest and imposed penalty of Rs. 2,000/-. The adjudicating authorit....

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....directed the lower authority to re-examine in detail to pass clear findings on denial of cenvat credit on input services on various construction activities carried out by them. 3. Revenue in their grounds of appeal stated that the Commissioner (Appeals), the lower appellate authority should not have remanded the case and ought to have passed order on merits and also pleaded that he has not disc....

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....articular issue regarding input services used in co-generation plant in OIO No. 13/2009 dated 02.06.2009. While remanding the case, the appellate authority also clearly stated that the adjudicating authority failed to give due valid grounds for denying credit on other services related to construction activities. No doubt, appellate authority has not discussed the third issue in the impugned order.....