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2021 (3) TMI 793 - HC - Service TaxExempt services or not - activity of trading - period prior to 01.04.2011 - requirement of reversal of credit taken on input service - input services used directly or indirectly or in relation to the manufacture of taxable goods is eligible for credit in terms of Rule 2(1) of the Cenvat Credit Rules, 2004 or not - HELD THAT:- It is well settled in law that even quasi-judicial authority, while exercising its statutory powers, has to assign reasons and based on the reasons assigned by it, has to record the findings. In other words, the Tribunal exercising the statutory power under the Act is required to apply its mind and record the findings. In any case, if the Tribunal relies on a particular decision, it is duty bound to examine, by assigning reasons, as to how the ratio of the aforesaid decision applies to the fact situation of the case. It is evident that the Tribunal has merely relied on the judgment of the High Court of Madras in the case of M/S. FLSMIDTH PVT., LD. [2014 (12) TMI 699 - MADRAS HIGH COURT] and has not even assigned any reason as to how the aforesaid decision applies to the fact situation of the case. Thus, the order passed by the Tribunal is cryptic and suffers from the vice of non-application of mind. Matter remanded to the Tribunal for fresh adjudication after considering the submissions made at the Bar and to decide the matter by a speaking order - appeal allowed by way of remand.
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