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TMI Blog2012 (9) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... of next month and since this Service tax is payable on the amount received during the month from their customers against the bills raised by them and since the amount collected against the bills, which has to be ascertained from their various branches, cannot be ascertained correctly by the end of the month for which the Service tax has to be paid by the 5th of the month, they have gone in for provisional assessment and pay the Service tax on provisional basis for which they filed provisional ST-3 returns. Once the exact figures of the amount received from the customers during a month has been ascertained, the final ST-3 return is filed and, thereafter, the Jurisdictional Assistant Commissioner passes an order for finalising the assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manded only on the basis of billed amount and there was no allegation that they have availed any Cenvat credit wrongly, that no other show cause notice for disallowing any allegedly wrongly taken Cenvat credit and for its recovery have been issued, that in view of this, the Commissioner in the impugned order while confirming the Service tax demand of Rs. 1,18,69,436/- on the basis that Cenvat credit amounting to Rs. 1,27,17,538/- has been taken wrongly, has travelled beyond the show cause notice, that it is settled law that show cause notice is the foundation of the case and Adjudicating Authority or Appellate Authority cannot travel beyond the show cause notice, that in view of this, the impugned order is not sustainable, that the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he invoices raised by them. It is not disputed that assessments during the period of dispute were provisional and no order for finalising the assessment had been passed. In view of this, the issue of two show cause notices for demand of Service tax on the basis of billed amount and adjudication of the same by the impugned order was not called for at all. Moreover, we also find that in none of the two show cause notices, the issue of wrong availment of Cenvat credit has been raised. Therefore, even, if these two show cause notices are treated as valid, it is clear that the Commissioner, while adjudicating the same has travelled beyond the scope of show cause notices by disallowing the Cenvat credit of Rs. 1,27,10,538/- for which the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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