TMI Blog2015 (9) TMI 882X X X X Extracts X X X X X X X X Extracts X X X X ..... under each head of input service proposed to be disallowed. Further, although the show-cause notice refers to the audit report and the assessee's reply to it, nowhere in the show-cause notice, neither the allegation of the audit has been discussed nor the reply of the appellant thereto and as to why the amount under the particular head is proposed to be disallowed. Also, no reason as to why the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of service Banking and Financial Services and Business Auxiliary Services . During the period in dispute, the appellants have availed CENVAT credit on various input services like travelling service advertising agency service, brokerage, real estate agent service, insurance paid on behalf of the staff, mediclaim paid on behalf of staff, entertainment service, hiring of indoor plants, canteen ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 52,450 3 ST/296/12 YDB/15 to 17/LTU/MUM/2012 01.04.2009 to 30.09.2009 34,282 Total 3,78,308 2. On perusal of the show-cause notice, I find that input service in respect of which credit have been proposed to be d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , neither the allegation of the audit has been discussed nor the reply of the appellant thereto and as to why the amount under the particular head is proposed to be disallowed. Also, no reason as to why the said services, are not input service, flows from the show-cause notice. Hence, I hold that the show-cause notices are vague, thereby vitiating the impugned order. Thus the impugned order is set ..... X X X X Extracts X X X X X X X X Extracts X X X X
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