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2014 (6) TMI 832 - AT - Service TaxDenial of CENVAT Credit - order beyond the scope of show cause notice - Input services - Refund claim - nexus with the output service - Held that:- Original adjudicating authority as well as the first appellate authority have considered the issue of eligibility of CENVAT credit in respect of services received by them and held that many services cannot be considered as input services since they have no nexus with the output service provided by them. This was not at all the ground taken in the show-cause notice and therefore both the lower authorities have travelled beyond the show-cause notice when they considered the issue of eligibility for CENVAT credit in respect of input service received by them - Therefore, the stand taken by both the lower authorities that certain services could not have been considered as input services cannot be sustained. Accordingly, the decisions of both the lower authorities holding that CENVAT credit of service tax paid on several services is not admissible cannot be sustained and is set aside - Matter remanded back. Appeal filed by the assessee is allowed and the matter is remanded to the original adjudicating authority who shall consider whether the documents on the basis of which credit is taken are complete and other requirements of the Notification have been fulfilled in accordance with the grounds taken in the show-cause notice. - Decided in favour of assessee.
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