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2017 (11) TMI 1800 - AT - Service TaxRefund of service tax paid - service tax paid on the said food stuff - N/N. 25/2012, dated 20-6-2012 amended by the N/N. 3/2013, dated 1-3-2013 - scope of SCN - Held hat:- In this case, no show cause notice was issued to the respondent and initially deficiency memo was issued to the respondent to produce certain documents in support of their refund claim and it has not been agitated by the Revenue. No show cause notice was issued to allege that the cattle feed is not food stuff. While filing this appeal Revenue has taken a new ground which are not alleged earlier therefore, the Revenue cannot go raise the said issue at this stage to file this appeal - appeal dismissed - decided against Revenue.
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