𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 – 𝗖𝗘𝗦𝗧𝗔𝗧 𝗠𝘂𝗺𝗯𝗮𝗶: 𝗥𝗲𝗺𝗮𝗻𝗱 𝗙𝗼𝗿 𝗥𝗲𝗰𝗼𝗿𝗱𝗶𝗻𝗴 𝗙𝗶𝗻𝗱𝗶𝗻𝗴𝘀 𝗼𝗻 𝗦𝘂𝗯𝗺𝗶𝘀𝘀𝗶𝗼𝗻𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: The Commissioner ignored appellant's submissions and case laws, making the decision unsustainable; matter remanded for fresh decision.

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: Overseas Infrastructure Alliance India Private Limited 𝗜𝘀𝘀𝘂𝗲: Whether the denial of Cenvat Credit and interest on delayed refund to the appellant is justified. 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: The appellant's Cenvat Credit refund was rejected, as electricity poles were deemed "civil structures" under Rule 2(l) exclusion.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal found the Commissioner's order unsustainable as it lacked detailed consideration of the appellant's submissions and case laws. The order was passed without proper examination of the arguments. The matter was remanded to the Commissioner for a fresh decision, including a thorough review of the appellant's points and references.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Overseas Infrastructure Alliance India Private Limited vs. Commissioner of Service Tax – Service Tax 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 6 December 2022 📜 This ruling emphasizes the need for a reasoned decision with detailed findings on all issues raised by the parties involved.