TMI Blog2011 (1) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee are exempted goods and the appellants could not have availed Cenvat credit on activities relating to such goods - allegations were not made out in the show-cause notice. The findings of the lower authorities are required to be within the allegations raised in the show-cause notice and the finding recorded by the Commissioner (Appeals) on the said allegations is beyond the show-cause notice, is undoubtedly not sustainable. - 556/2010 - - - Dated:- 5-1-2011 - Shri M. V. Ravindran, J. Present for the appellant : Shri M. S. Srinivasa, Advocate Present for the respondent : Shri K.S. Chandrasekhar, JDR Per : M. V. RAVINDRAN This appeal is directed against the Order-in-Appeal No. 298/2009-CE dated 23.12.2009. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch services cannot be denied as Cenvat credit. It is also submits that the Commissioner (Appeals) in paragraph 11 to the Order-in-Appeal has gone beyond the allegations made in the show-cause notice inasmuch as he concluded that some of the goods exported were exempted goods and the appellants could not have availed Cenvat credit on the activities relating to such goods. 5. The learned JDR reiterates the finding of the Commissioner (Appeals). 6. I have carefully considered the submissions made by both sides and perused the records. The issue is regarding whether the appellant is eligible to avail Cenvat credit of service tax paid on the services of CHA for export of goods in part. I find that the issue involved in this case has alre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the reasonings adopted by Commissioner (Appeals) that the credit of duty paid on such services is admissible to the respondents. It is also noticed that the said decision has been followed in other various decisions cited by the learned counsel. 6. As regards the contention of the learned JDR on the findings of the Commissioner (Appeals) that the CHA service cannot be considered as activities in relation to business , in my considered view, the judgment of the Hon ble High Court of Bombay in the case of Ultratech Cement Ltd. (supra) squarely covers the issue in favour of the assessee. 7. As regards the contention raised by the learned counsel, that the Commissioner (Appeals) has gone beyond the scope of show-cause notice se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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