TMI Blog2014 (1) TMI 353X X X X Extracts X X X X X X X X Extracts X X X X ..... efund. The revisionary show cause notice is on a totally new ground that the appellant is not at all eligible for the refund since the Service Tax was paid in respect of services not notified under Notification No. 41/2007-S.T - However following precedents - Decided in favour of assessee. - E/311, 312 and 790/2010 - Final Order Nos. A/1661-1663/2011-WZB/AHD - Dated:- 27-9-2011 - Shri B.S.V. Murthy, Member (T) Shri Hardik Modh, Advocate, for the Appellant. Shri R. Nagar, SDR, for 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... beyond the show cause notice in view of the fact that the original show cause notice was issued on the basis of documents submitted by the appellants and the original adjudicating authority had considered the eligibility or otherwise for refund based on documents. The Commissioner while exercising her power also has gone through the very same documents and has come to the conclusion that the services in respect of which tax was paid were not covered by the notification. 5. After considering the submissions made by both the sides, I find that the appeals have to be allowed on the ground taken by the learned counsel that the Commissioner while exercising the powers of revision has gone beyond the show cause notice. In the case of Viacom El ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons had not been filed by the appellants. While we have the fact that show cause notice was issued on 24-12-2008 and appellant replied to the show cause notice on 25-12-2008 and the Range Officer had submitted the verification report on 7-1-2009, whether the matter was referred to Range Officer for verification after the reply was received or not is not clear from the facts of the case in respect of appeal No. 311/2010. However, the discussion would reveal that the documents were not complete and information was not sufficient to sanction the refund. The revisionary show cause notice is on a totally new ground that the appellant is not at all eligible for the refund since the Service Tax was paid in respect of services not notified under No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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