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2015 (6) TMI 820 - AT - Central ExciseDenial of CENVAT Credit - contravention of Rule 2(l) of Cenvat Credit Rules - Inputs used in manufacturing activity - Held that:- Show-cause notice is vague as it nowhere gives the breakup of the proposed demand nor it discusses any particular reasons as to why the CENVAT Credit is not allowable in respect of the three services. The break up of each is nowhere given. Thus, I find that of the whole proceeding is vitiated for want of a valid show-cause notice. The service of a valid show-cause notice, containing the, exact case and/or gist of the allegation, the appellant has to meet, is a sin qua non for the adjudicating authority to assume jurisdiction for adjudication. Thus, in the facts and circumstances, I hold that the whole proceedings is vitiated for want of a valid show-cause notice, and I set aside the impugned order - Decided in favour of assessee.
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