TMI Blog2015 (6) TMI 820X X X X Extracts X X X X X X X X Extracts X X X X ..... n qua non for the adjudicating authority to assume jurisdiction for adjudication. Thus, in the facts and circumstances, I hold that the whole proceedings is vitiated for want of a valid show-cause notice, and I set aside the impugned order - Decided in favour of assessee. - Application No. E/COD/93564/14 - E/S/93565/14, Appeal No. E/85721/14 - Final Order Nos. A/273/2015-WZB/SMB, S/62/2015-WZB/SMB, M/754/2015-WZB/SMB - Dated:- 12-12-2014 - Anil Choudhary, Member (J),J. For the Appellants : Shri J F Pochkhanwala Shri Nimesh Mehta, Advs. For the Respondent : Shri Ashutosh Nath, AC(AR) ORDER Per: Anil Choudhary: The appellant M/s Crompton Greaves Ltd. have preferred the present appeal against Order-in-Appeal NO. BC/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... extended period was rightly incovable for suppression of facts with intention to evade payment of duty. The appellant contested the show-cause notice by filing reply stating therein, that such inputs proposed to be disallowed by the Revenue are utilized along with other inputs in the course of manufacture of the excisable products. Further, the Courier Services and telephone services are directly related to the business activity and they are justified in taking the CENVAT Credit of the Service Tax paid on the disputed input services. 2.1 As regards Cargo Handling Services, the same is used for handling of imported goods at the Mumbai Docks for raw materials/inputs and the same are used in the manufacture of its output (excisable goods). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the amount disallowed with respect to Courier charges was a small amount of ₹ 10,754/- and in order to purchase peace, did not prefer any appeal and also deposited the amount of ₹ 10,754/- by way of reversal of CENVAT Credit availed on outward courier charges. After almost a year, the appellant received a communication from the department dated 25.9.2013 stating that other services were also contemplated in the earlier show-cause notice dated 7.9.2011. It was declared and/or stated by the Revenue that denial of CENVAT Credit in respect of those other services (unspecified) has been upheld by the Commissioner (Appeals). Accordingly, the appellant is liable to pay an amount of ₹ 4,05,202/- together with interest and pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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