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2022 (9) TMI 1123 - AT - Service TaxCENVAT Credit - iput services or not -- Maintenance or Repairs service - Consulting Engineer Service - Management Consultant Service - Erection & Commissioning service - Information Technology services received from a foreign service provider - reverse charge mechanism - HELD THAT:- This issue was correctly decided by the Adjudicating Authority inasmuch as Section 66A was added retrospectively in Rule 3 for allowing Cenvat credit. Whether the services in question are admissible input service in terms of Rule 2(l), this issue was never raised in the show cause notice. Therefore, it cannot be expected from the Adjudicating Authority to pass order on the issue which is beyond the scope of show cause notice. It is settled law that any issue which is not flowing from the show cause notice being beyond the show cause notice, need not be addressed by the authority. There are no error on the part of the Adjudicating Authority for not considering the issue of admissible input service in terms of Rule 2(l) - appeal dismissed - decided against Revenue.
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