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2017 (9) TMI 292 - AT - Central ExciseScope of SCN - CENVAT credit - input services - aircraft hiring charges - the legal services obtained from abroad - case of appellant is that the SCN issued to them did not allege that there was no nexus between these services and output service. He argued that the SCN in respect of credit of service tax on aircraft hiring charges was solely based on the definition of input service - The order-in-original as well as the impugned order goes into the lack of nexus while denying the Cenvat Credit on these services - Held that: - the Hon’ble Apex Court in the case of Sun Pharmaceuticals Industries Ltd. [2015 (12) TMI 670 - SUPREME COURT] has held that it is not open to Revenue to go beyond the show-cause notice issued to them. Revenue cannot go into the issue of nexus between the input service and the output services - Revenue sought to distinguish this decision relying on the fact that in the case of credit, the onus of proving nexus between the input, input service and output service is on the claimant. He however could not point out any allegation regarding lack of nexus between input service and output service. Since both the lower authorities have travelled beyond the allegations in the notice, the impugned order is set aside - appeal allowed by way of remand to decided afresh.
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