TMI Blog2014 (6) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... -cause notice when they considered the issue of eligibility for CENVAT credit in respect of input service received by them - Therefore, the stand taken by both the lower authorities that certain services could not have been considered as input services cannot be sustained. Accordingly, the decisions of both the lower authorities holding that CENVAT credit of service tax paid on several services is not admissible cannot be sustained and is set aside - Matter remanded back. Appeal filed by the assessee is allowed and the matter is remanded to the original adjudicating authority who shall consider whether the documents on the basis of which credit is taken are complete and other requirements of the Notification have been fulfilled in accord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or not at the time of taking credit. 2. Heard both sides. 3. The learned counsel submits that the original adjudicating authority as well as the first appellate authority have considered the issue of eligibility of CENVAT credit in respect of services received by them and held that many services cannot be considered as input services since they have no nexus with the output service provided by them. He submits that this was not at all the ground taken in the show-cause notice and therefore both the lower authorities have travelled beyond the show-cause notice when they considered the issue of eligibility for CENVAT credit in respect of input service received by them. 4. Ongoing through the show-cause notice and impugned orders, I f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... retrospectively amended by Section 73 of the Finance Act 2010. According to this section, the words used for were substituted in place of words used in . Therefore this stand taken by the Revenue also cannot be sustained. 6. I also find that the third ground taken by the Revenue is that certain documents were incomplete and evidence of service tax paid was not available. The lower authorities took the stand that the credit itself was not admissible because of the provisions of notification and the nexus between the output services and the input services. Therefore this aspect needs to be reconsidered for the purpose of sanctioning refund. 7. The Revenue s appeal is against the decision of the Commissioner (Appeals) in allowing the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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