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2018 (8) TMI 1018 - AT - Service TaxPrinciples of Natural Justice - CENVAT Credit - input services - Health Insurance/Medical Insurance of Employees - Held that:- Undoubtedly the adjudicating authority has passed a speaking order after following judicial precedents which have not been distinguished by the 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 appellant - appeal allowed by way of remand.
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