2023 (6) TMI 584

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....i Ganesh Kumar, C.A. for the respondent ORDER Per: Ajay Sharma This appeal has been filed by Revenue from the order dated 22.06.2012 passed by the Commissioner(Appeals), Customs, C. Excise & Service Tax, Panaji, Goa by which the learned Commissioner set aside the Adjudication Order and allowed the appeal filed by the assessee-respondent herein. 2. The issue involved herein is whether the Reven....

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....s Service Tax paid on input services which were used in the manufacture of non-excisable goods and no separate accounts were maintained for input service credit availed on input services used for the manufacture of non-excisable goods. The fact that separate accounts were not maintained in respect of Cenvat Credit of input service availed on input services used in the manufacture of excisable good....

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....Adjudication Order, confirmed the demand raised in the show cause notice alongwith interest and penalty. On appeal filed by the respondent herein, the learned Commissioner vide impugned order dated 22.6.2012 set aside the Order-in-Original with consequential relief. 5. We have heard learned Authorised Representative for the Revenue and learned Chartered Accountant for the respondent and perused t....

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....d order passed by the adjudicating authority. Assessee's appeal was allowed by way of non-speaking order and entire adjudication order was set aside after citing one decision of Hon'ble Karnataka High Court which seems to be limited to the issue of interest liability. Learned Commissioner ought to have, after referring the contentions of the appellant, dealt with the same on merits and also ought ....