TMI Blog2014 (2) TMI 1000X X X X Extracts X X X X X X X X Extracts X X X X ..... tly or indirectly, and also enumerates some of the services which fall within the purview of the input service. Appellant has, clearly and in detail, explained the nexus between the input service on which credit was taken and the output service provided. Instead of examining the claim of the appellant and rebuting the same, if required, the adjudicating authority has dealt with the issue in a cavalier and irresponsible way. - matter remanded back for reexamination of the facts - Decided in favor of assessee. - ST/27781/2013 - Final Order No. 20023/2014 - Dated:- 9-1-2014 - G Raghuram and P R Chandrasekharan, JJ. For the Appellant : Shri Abhishek, Consultant For the Respondent : Shri S Teli, Dy. Commissioner (AR) PER : P R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty of Rs.6 crore was imposed on the appellant. Aggrieved of the same, the appellant is before us. 2. The learned counsel for the appellant submits that they had taken input service tax credit on 19 input services such as information technology software service, renting of immovable property. service, management consultant service, management, maintenance or repair service, telecommunication service, telecommunication service, business support service, security agency service and so on. In the reply to the show cause notice, vide letter dated 11/12/2012 in para 6 thereof, they had explained the nexus between the input services on which credit was taken and the output services rendered by them. However, these contentions were not cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. The appellant in its reply to the show cause notice vide letter dated 11/12/2012 has clearly explained in detail the nexus between input services availed and the output services provided. The same is also mentioned in para 17 of the impugned order along with the reliance placed by the appellant on various case laws in support of their contention. However, these contentions have not been examined by the adjudicating authority point-by-point nor any findings recorded thereon. The adjudicating authority has brushed aside the contentions of the appellant without any preliminary examination in para 32 of the impugned order by observing that: "the definition (input service) though wide, is not meant to cover services that remotely or in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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