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2014 (11) TMI 831 - AT - Service TaxDenial of refund claim - scope of input services - validity of question raised in the show cause notice - reverse charge mechanism - The appellant states that the very show-cause notice is bad and illegal in terms of the directions of the Ministry of Finance issued in its Circular dated 9.8.2005. In view of this Circular, there is no scope for getting into the definition of input service and the Revenue have totally misconceived in issuing the show-cause notice dated 9.11.2006. Thus, the whole proceedings are vitiated and the impugned order is fit to be set aside. Accordingly, the appellant pleads to allow the appeal. Held that:- show-cause notice itself is vitiated and completely misconceived in the facts and circumstances of the case. Thus, the appeal is allowed and impugned order is set aside. - refund allowed - Decided in favour of assessee.
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