Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2011 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (1) TMI 143 - AT - Service TaxCenvat credit of service tax paid on services of CHA - disallowed by the Revenue on the ground that the said service would not fall under the category of input service and that service cannot be related to business activities as it is being conducted at part i.e. beyond the place of removal - Activities relating to business are covered by the definition of input service and admittedly CHA and Surveyors services are relating to the export business. Commissioner (Appeals) has gone beyond the scope of show-cause notice seems, while coming to a conclusion that some of the goods exported by the assessee are exempted goods and the appellants could not have availed Cenvat credit on activities relating to such goods - allegations were not made out in the show-cause notice. The findings of the lower authorities are required to be within the allegations raised in the show-cause notice and the finding recorded by the Commissioner (Appeals) on the said allegations is beyond the show-cause notice, is undoubtedly not sustainable.
|