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2014 (8) TMI 622 - AT - Service TaxCenvat Credit - input services - order beyond the scope of show-cause notice - Intellectual property service - Whether, the respondents are doing the transportation of goods from the premises of the licensees to the dealers of the branded goods for promotion of the brand name - Held that:- The adjudication order denies credit for the reason that transportation is not an input service for providing intellectual property service and thus the adjudication order has travelled beyond the scope of show-cause notice. In fact the order of the Commissioner (Appeal) has set aside the adjudication order for this reason as seen from the last but one paragraph and other paragraphs of the many unnumbered paragraphs in the order-in-appeal. The Revenue has filed this appeal challenging this finding of the Commissioner (Appeal) - even though the word utilization has been used in the show-cause notice, the issue of eligibility is part of the issue of utilization. If credit is taken for ineligible credit, then its utilization is not proper. The argument canvassed by the respondent is a hyper technical argument. Further the eligibility for credit is a legal argument which can be taken at any stage of the proceedings. At the same time the respondent has to get an opportunity to argue this point and there has to be clear decision on the issue after statement of facts clearly. The impugned orders of the lower authorities are not maintainable and the issue needs to be decided afresh stating all facts clearly without giving any room for doubts on facts in question and issues in question. So the impugned order is set aside and the matter is remitted to the adjudicating authority for a denovo adjudication after giving opportunity for the respondents to make his submissions on the eligibility to credit. - Matter remanded back - Decided in favour of Revenue.
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