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TMI Blog2018 (8) TMI 1018X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals) in the impugned order - proper opportunity has not been provided in terms of Natural Justice to the assessee to plead its case which fact has not been disputed by the learned DR and by virtue of this alone, the impugned order becomes a non-speaking order. The matter should be re-examined by the lower appellate authority after giving reasonable opportunity to the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their family members and construction of compound and other construction/Repair and Maintenance service, Vide show-cause notice dated 17.05.2012, Revenue contended that as per Rule 2(I) of Cenvat Credit Rules, 2004 the service tax paid on input services which were used for providing output services could alone be availed as input credit and on verification in the case on hand it was observed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Revenue filed an appeal before the Commissioner of Central Tax (Appeals - II) contending inter alia that the cenvat credit allowed on Health Insurance/Medical Insurance of Employees was incorrect in terms of Rule 2(I)(i) and 2(I) (ii) of Cenvat Credit Rules 2004; that the judgment of Karnataka High Court relied upon by the appellant in the case of CCE, Bangalore-III Vs. Stanzen Toyotetsu Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tended that the order of the original authority being a speaking order wherein the adjudicating authority had passed the order after following the judicial precedents including the decision of the jurisdictional High Court. Per contra, Mr. K. Murali appearing for the Revenue contended that the adjudicating authority in the Order-in-Original has not considered the amended provisions of Rule 2(I) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority after giving reasonable opportunity to the appellant. I therefore set aside the impugned order and remand the matter back to the file of Commissioner of Central Tax (Appeals) to pass a fresh order in accordance with law after affording reasonable opportunity to the assessee. Matter is allowed for statistical purposes. (Operative portion of the Order was pronounced in open Court on 27/0 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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