TMI Blog2017 (9) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - E/89915/14 - A/89195/17/SMB - Dated:- 23-8-2017 - Mr. Raju, Member (Technical) S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er networking, credit rating, share registry, security, business exhibition, legal services, inward transportation of inputs or capital goods and outward transportation upto the place of removal but excludes services, (b) specified in sub-clauses (d), (o), (zo), and (zzzz) of clause (105) of Section 65 of the Finance Act, 1994 in so far as they relate to a motor vehicle except when used for the provision of taxable services for which the credit on motor vehicle is available as capital goods; or it appears that supply of Tangible Goods Service falling under (zzzz) is excluded from the purview of input service . 2.1 He argued that the aircraft is not a motor vehicle and therefore, they are not hit by the exclusion clause (b) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been misinterpreted by the Revenue. 2.4 Ld. Counsel argued that all these credits have been taken by them on the strength of credit distributed by ISD. He argued that in such circumstances, demand can only be raised against ISD. In support of this assertion, he relied on the following decisions: a) Castrol India Ltd. - 2013 (30) STR 214 (Tri-Ahmd) b) Godfrey Philips India Ltd. - 2009 (239) ELT 323 (Tri-Ahmed) c) United Phosphorus Ltd. - 2013 (30) STR 509 (Tri-Ahmd) 2.5 He further argued that it is not open to Revenue to go beyond the show-cause notice issued to them and hence, revenue cannot go into the issue of nexus between the input service and the output services. For this assertion, he relied on the deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion clause (b) of the said definition. I also find that in respect of denial of credit of legal service reliance has been placed solely on Rule 5 of the Taxation of Services (provided from Outside India received in India) Rules, 2006. 4.1 The order-in-original as well as the impugned order goes into the lack of nexus while denying the Cenvat Credit on these services. I find that the Hon ble Apex Court in the case of Sun Pharmaceuticals Industries Ltd. (supra) has observed as follows: 5. We may first take up Civil Appeal No.3263 of 2009. This has to be allowed for simple reason that the aforesaid reasons given by the CESTAT in support of its view clearly reveals that CESTAT has gone beyond the show cause notice inasmuch as thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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