Order Date – 6 December 2022

Facts –

• The Appellant, Overseas Infrastructure Alliance India Private Limited submitted that the refund of Cenvat Credit was rejected on the ground that the electricity poles, which are in issue, falls within “civil structure” as provided under exclusion clause of Rule 2(l) of Cenvat Credit Rule, 2004.

Issue –

• Whether the denial of Cenvat Credit as well as interest on delayed refund to the appellant is in order?

Order –

• The Tribunal observed that the plea raised by learned Consultant has a bearing on the merits and therefore the learned Commissioner ought to have gone into the submissions of the appellant and recorded a finding thereon. He jumped to the conclusion without recording any finding. Mere recording of conclusion without discussions on submission or case laws is no consideration and the absence of reasons has rendered the impugned order unsustainable.
• Therefore without going into the merits of the appeal and without deliberating on other issues the Tribunal remands the matter back to learned Commissioner with a direction to decide the appeal afresh and to give detailed findings on the pleas raised by the appellant.
• The appeal is allowed by way of remand.