Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (1) TMI 1336 - AT - Service TaxCENVAT credit - duty paying invoices - the said credit is not available as the appellant had not produced the proper invoices and documents on the basis of which the same was availed - scope of SCN - Held that: - it was not open to the adjudicating authority to travel beyond the allegations made in the SCN and to deny the credit based on an altogether new ground. The adjudicating authority has also disallowed the credit of ₹ 94,611/- as excess credit availed. Learned advocate has tried to establish the figures of the entire credit availed and the credit attributable to each and every service and submits that there is no reason for the Commissioner to come to the finding of the excess credit - appeal allowed by way of remand.
|