2014 (1) TMI 353

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..... the Respondent. ORDER Appellant filed refund claims of Service Tax paid by them on terminal handling charges and repo charges. The refund was sanctioned by the original adjudicating authority. The Commissioner took up revision of the order passed by the original adjudicating authority and after issue of show cause notice, has passed the impugned order wherein refund sanctioned has been held to .....

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..... d the show cause notice issued by the original adjudicating authority and the proceedings thereon. He submits that on these two grounds, the appellant is eligible for refund and therefore the impugned order is to be set aside. 4. The learned SDR on the other hand submitted that the services provided by the appellant were business auxiliary service and business support service which are not c .....

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..... Commissioner while exercising the powers of revision has gone beyond the show cause notice. In the case of Viacom Electronics (P) Ltd. v. CCE Vadodara reported in 2002 (145) E.L.T. 563 (Tri.-Mumbai), the Tribunal took a view that order under Section 35E of the Central Excise Act, 1944 beyond original show cause notice is not valid. Show cause notice in that case had alleged mutuality of interest b .....

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..... e an allegation of suppression of facts with intention to evade Service Tax whereas the one issue in review made that allegation. 6. All the decisions discussed above would show that a new ground cannot be taken in the revisionary show cause notice. In this case the original show cause notice had been issued only alleging that the documents did not contain the details of Service Tax paid and .....

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..... view of the decisions cited by the learned counsel which in my opinion cover the present issue, following judicial discipline, I consider that I am bound by these decisions and therefore the appeals filed by the appellant have to be allowed. Accordingly, all the appeals are allowed with consequential relief to the appellants. (Dictated & Pronounced in Court)
Case laws, Decisions, Judgements, .....

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