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2017 (9) TMI 1069 - AT - Service TaxPenalty - service of air transport of passengers - natural justice - Held that: - it is clear that the adjudicating authority has not taken enough care to examine thoroughly all the submissions raised before him in relation to the show cause notice. The adjudicating authority has not made the detailed analyses to convincingly arrived the liability of tax to be recovered from M/s Japan International Airlines. CENVAT credit - input services - Held that: - the adjudicating authority has not examined the plea of the assessee that ‘subject input services are related to the output services’. When it is so, the impugned order is set aside and the matter is remanded back to the Original Adjudicating Authority. Appeal allowed by way of remand.
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