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2010 (2) TMI 133 - AT - Service TaxRefund of Cenvat Credit – Duty paying documents – nature of input services – cenvat credit denied on the following grounds – cab services could not be established as related to output service – travel agents (air tickets) could be established as related to output service – assessee also contended that cenvat credit denied for the reasons not mentioned in the show cause notice i.e. non-utilization of CENVAT credit and difference in ST-3 and refund claim. Held that: adjudicating authority has gone beyond the scope of show-cause notice, while denying the refund claim on the ground of non-utilization of CENVAT credit and difference in ST-3. The adjudicating authority cannot go beyond the allegation made in the show-cause notice, hence the denial of CENVAT credit not utilized and the difference in ST-3 are not sustainable and the refund is allowed. - as the appellants are providing B.P.O. service and in relation to their business, they have to avail Rent-a-cab service and Air Travel Service, which are used by them in relation to their business activity. Accordingly, the appellants are entitled to take the CENVAT credit on these services. – Decided in favor of assessee
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