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2018 (7) TMI 183 - CESTAT BANGALOREScope of SCN - whether the Commissioner (A) can take a completely different ground which was not an issue in the Order-in-Original? - Held that:- The findings of commissioner as per whose order the appellants have paid the duty by way of cash and Cenvat credit were completely ignored. The letters of the appellants have not been replied. The claim of appellants that they have not taken credit of exempted services was not verified. Progressively the Order-in-Original and the Order-in-Appeal went tangentially to the issue raised in the SCN. Commissioner, vide order 05/2006 dated 23.01.2006, while confirming the demand against the appellants, did not give any finding against the availment of credit by the appellants. Show Cause Notice also did not seek to reject the claim on this count. Therefore, a strong case is made out by the appellants. In the instant case both, original and appeal authorities, have gone beyond the scope of the Show Cause Notice. Appeal allowed - decided in favor of appellant.
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