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2015 (8) TMI 1275 - HC - Service TaxWhy the matter be not remanded to the Tribunal for having passed a non-speaking order hindering judicial review - payment of service tax on reverse charge basis through Cenvat Credit - Held that:- any order amenable to challenge and/or consideration before a superior Forum has to be reasoned containing brief narration of essential facts, contentions of the parties and then the conclusion to facilitate judicial review for the manner in which the authority concerned may have applied its mind. Even if an appellate order of affirmance or relying on any other similar orders may not be as elaborate as an original order, but nonetheless it must contain a brief discussion to facilitate the superior Court or Forum to understand and appreciate the manner in which there has been application of mind. Therefore, the order dated 17.10.2014 is set aside and the matter is remanded to the Tribunal to hear the parties afresh and pass a reasoned and speaking order. - Decided in favour of appellant
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