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2013 (12) TMI 1176 - CESTAT CHENNAIDemand of service tax - Availment of CENVAT Credit - Club or Association service - Held that:- On a perusal of the show-cause notice, we find there is no indication of the worksheet being annexed to it. On the other hand, the learned Commissioner proceeded on the basis of the worksheet. It is observed that the worksheet had been provided to the appellants and the same is available in the case records. We are not convinced with the argument of the Revenue that the worksheet is available in the case records, which is annexed to the impugned order and, therefore, the demand is justified. In our considered view, it is a fit case, where the appellant deserved to be granted adequate opportunity to place its case before the adjudicating authority after going through the work sheet - Partial demand sustained - Matter remitted back - Decided partly in favour of assessee.
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