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2017 (7) TMI 650 - AT - Service TaxBenefit of N/N. 9/2004-ST dt. 9.7.2004 - denial on the ground that appellant have availed CENVAT credit - Held that: - there is no allegation that the appellant have violated the condition of notification No. 9/04-ST. Moreover in the annexure to show cause notice which quantified the differential short paid service tax clearly shows that the show cause notice itself extended, the abatement of 60% as available under the Notification No.9/2004-ST thereafter it is not open for the adjudicating authority as well as the Commissioner (Appeals) to visit to the issue of eligibility of the abatement provided under Notification No.9/04-ST. The entire finding which is based on the said notification is baseless and not flowing from the show cause notice. The impugned order is set aside and matter remanded to the adjudicating authority to verify the correct rate of service tax applicable on the date of provision of service and accordingly re-quantify the service tax liability if any arise - appeal allowed by way of remand.
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