2018 (7) TMI 261

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....impugned order are reproduced for better understanding of the case. "6.1. I have carefully gone through the case records, I find from the Annexure-A to impugned show cause notice dated that at the bottom of the said annexure it is specifically mention in Note Since no proof has been to the effect that the Goods Transport Agency has not availed any CENVAT Credit on Inputs or Capital Goods or Input Services under CENVAT Credit Rules, 2004 for the period from July, 2012 to March, 2013 in terms of Notification No.26/2012-ST dated 20.06.2012, no abatement is admissible for the period July, 2012 to March, 2013. On the other hand, I find from impugned OIO dated 28.06.2016 that adjudicating authority has not discussed the issue but allowed the aba....

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....he tax paid through Transporter. However, I find that there is no findings in his order where adjudicating authority has stated that party has provided copies of documents wherefrom it is established that the tax of Rs. 92,501/- has been actually being paid by the transporter. Moreover Rs. 22,360/- is due tax to be paid which is also not reflected in the ST-3 return as per the said Summary statement. Then how entire interest and penalty has been dropped by the adjudicating authority is not clear to me. Therefore, I find that adjudicating authority has not applied his mind properly in deciding the case in its true perspective and dropped a substantial portion of the demand as raised in the impugned show cause notice without any clear finding....