Custom, Excise & Service Tax Tribunal
M/S. Wipro Ltd vs Cce, Chennai - Iv on 30 December, 2015
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH AT CHENNAI E/41164 & 41166/2014 (Arising out of Order-in-Appeal No. 27 & 28/2014 (M-IV) dated 18.03.2014, passed by the Commissioner of Central Excise (Appeals), Chennai). M/s. Wipro Ltd. : Appellants Vs. CCE, Chennai - IV : Respondent
Appearance Ms. Cynduja Crishnan, Adv.,, For the applicant Shri B. Balamurugan, AC (AR) For the respondent CORAM Honble Shri D.N, PANDA, Judicial Member FINAL ORDER No. 41783-41784 / 2015 Date of Hearing/Decision: 30.12.2015 Ld. Counsel says that in both the appeals the appellant availed Cenvat Credit of service tax paid on the services viz., Garden Maintenance, Water Treatment, Stacker Maintenance, AC Maintenance, availed by it. But ld. Commissioner (Appeals) denied such claim even though those services were used in or in relation to the manufacture and upheld the order of adjudication arbitrarily. She further submits that the ld. Commissioner (Appeals) has not given any finding in respect of his decision.
2. When the impugned order is examined, averment of the ld. Counsel appears to be truthful. The authority has not at all examined each item of the goods as aforesaid to reach to a conclusion as to whether such goods can enjoy input credit. Without a reasoned and speaking order it is very difficult for the higher courts to make judicial review of the decision of the lower courts and reach to the conclusion as to whether the appellate order of the authority below is correct and in accordance with law.
3. It may be stated that law is well codified in the statute as to the manner how the appellate Commissioner has to act. His duty is to determine the issue examining the material and relevant facts of the case, test the same with evidence on record as well as state the reason of his decision and record his decision. Unless such elaborate process of law is followed, the order he passes is said to be suffering from legal infirmity and violation of natural justice resulting in miscarriage of justice.
4. It may also be stated that Violation of Natural justice is incurable at the appellate stage. Therefore, the matter is remanded to the ld. Commissioner (Appeals) to hear the appellant afresh.
5. In view of the above, ld. Commissioner (Appeals) shall examine the relevant material facts, pleadings of the appellant and test the same with evidence to apply the law to the situation and on the basis of outcome thereof shall pass a reasoned and speaking order. The appellant shall be given full length of hearing to overcome the grievance of violation of natural justice.
6. Ld. Commissioner (Appeals) is directed to carry out his duty according to law and deal with each item of the cenvat credit claimed and examining the pleads of the appellant, evidence as well as the law shall pass a reasoned and speaking order granting a fair opportunity of hearing to the appellant.
(Order dictated and pronounced in the open Court) (D.N. PANDA) JUDICIAL MEMBER BB 1