TMI Blog2015 (9) TMI 1462X X X X Extracts X X X X X X X X Extracts X X X X ..... s manufactured by the appellant. Since the said allegation levelled in the show cause notice was dropped by the Commissioner (Appeals) by holding that there is nexus between the input service and the finished goods manufacture by the appellant, the demand cannot be sustained. Since the demand has been confirmed by the lower authorities on a ground which is beyond the show cause notice, the demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Heading 3920 and 3912 respectively of the Central Excise Tariff Act, 1985. The appellant had paid service tax on rent for its corporate /head office at Delhi. The Service Tax attributable to the rental amount was taken as cenvat credit by the appellant. Taking of cenvat credit was disputed by the Central Excise Department through initiation of show cause proceedings. In the show cause notice, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he fact that the appellant is not the person who has taken the premises on rent. 3. Feeling aggrieved with the impugned order, the appellant is before this Tribunal. 4. Shri V.Swaminathan, the ld. Advocate appearing for the appellant submits that since there is no specific allegation in the show cause notice that the appellant has not taken the premises on rent. The show cause notice ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... D.R. appearing for the Revenue, reiterates the findings recorded in the impugned order. 6. I have heard the ld. Counsel for both sides and perused the records. 7. I find that the show cause notice has been issued seeking denial of cenvat benefit on the sole ground that there is no nexus between the input service and the finished goods manufactured by the appellant. Since the said allegat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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