Order unsustainable as passed without considering relevant evidence

Seven Hills Constructions Vs Commissioner of Central Excise (CESTAT Mumbai) CESTAT Mumbai held that order passed without considering evidence relating to availment of depreciation under the Income Tax Act is liable to be quashed. Facts- In this appeal, M/s Seven Hills Constructions impugns three separate recoveries under authority of rule 14 of CENVAT Credit Rules, 2004 for being credit held as ineligible on two separate counts even as availment of depreciation under Income Tax Act, 1961 was assailed as breach in common. The appellant is a provider of ‘mining services’ that was legislated ...