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2018 (9) TMI 751 - AT - Service TaxReview of Order - GTA Service - Review sought on the ground that appellant had not produced declarations of non availment of CENVAT credit on capital goods & inputs on the consignment notes of the GTA services, in order to avail the benefit of N/N. 35/2004 - Scope of SCN - Held that:- The basis of allegations in the show cause notice issued by Commissioner as reviewing authority, were not raised in the show cause notice adjudicated by first appellate authority, and the Adjudicating Authority had also not recorded any findings on this point because as it was not alleged - the provisions of Section 84 mandates review of Order-in-Original passed by Original Authority below the Commissioner, on the allegations in the show cause notice already issued and adjudicated and cannot traverse beyond the scope of original show cause notice. On this ground itself the impugned order is liable to be set aside and we do so. The provisions of Section 84 mandates review of Order-in-Original passed by Original Authority below the Commissioner, on the allegations in the show cause notice already issued and adjudicated and cannot traverse beyond the scope of original show cause notice. On this ground itself the impugned order is liable to be set aside. Appeal allowed.
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