COMMISSIONER OF SERVICE TAX AHMEDABAD Vs. M/S. KADAM EXPORTS PVT. LIMITED, M/S. ASIAN FOOD INDUSTRIES LIMITED, M/S. DIAMOND CRUCIBLE COMPANY LIMITED AND M/S. ROYAL CASTORS PRODUCTS LIMITED

JUDGEMENT

(1.) THESE appeals have been filed by the Revenue against the orders in revision numbers 27/Commissioner/2010 dated 12.7.2010, 39/ Commissioner/2010 dated 24.08.2010, 40/Commissioner/2010 dated 27.08.2010 and 45/Commissioner/2010 dated 13.09.2010. Since all the appeals raise the same issue, they are being disposed by a common order. Heard both sides and perused the record.

(2.) THE issue involved in these cases is regarding refund of amount of service tax paid by the service providers and availed as credit by the respondents herein.

(3.) ON perusal of the said revisionary order, I find that the impugned orders do not give any reasoning for upholding the orders in original. To be more specific, I would like to reproduce the said findings of the Commissioner as Revisionary authority : -