Service Tax refund rejection lacked a stated reason: CESTAT ordered re-adjudication

Vedanta Aluminium Ltd Vs Commissioner of CGST & Excise (CESTAT Kolkata) In the case of Vedanta Aluminium Ltd Vs Commissioner of CGST & Excise, the appellant Vedanta Aluminium Ltd, located in an SEZ, appealed against a decision by the Commissioner (Appeals) rejecting their refund claim of service tax paid on certain services. CESTAT Kolkata found that the rejection lacked a stated reason, termed a ‘cryptic order’, and subsequently set aside the order directing re-adjudication. Vedanta Aluminium Ltd, the appellant, had filed a refund claim for service tax paid on specific ser...