TMI Blog2015 (1) TMI 1336X X X X Extracts X X X X X X X X Extracts X X X X ..... and every service and submits that there is no reason for the Commissioner to come to the finding of the excess credit - appeal allowed by way of remand. - ST/2334/2010-SM - 20140/2015` - Dated:- 12-1-2015 - Archana Wadhwa (Judicial Member) For the Appellant : S. Ananthan, Lalitha Rameswran, C.A. For the Respondent : Mohammad Yusuf, A.R. ORDER Archana Wadhwa (Judicial Member) After hearing both sides, I find that the appellant is a registered service provider under the category of Banking and Other Financial Services and Business Auxiliary services. The dispute arose at their end for late filing of service tax returns and late payment of service tax during the period October 2005 to March 2006, proposing confirma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued by the statutory auditors of the appellant. Needless to say that the Adjudicating Authority will come to a conclusion after following the principles of natural justice. 3. The present impugned order stands passed by the Commissioner in de novo proceedings vide which the adjudicating authority have taken into account, the auditors certificates, as directed by the Tribunal into consideration but denied the CENVAT credit of ₹ 36,04,329/- on the ground that the input services in question, cannot be held to be cenvatable input services. He also confirmed interest in respect of the same. Hence the present appeal. 4. After hearing both sides, I find that the adjudicating authority, while passing the present impugned order, has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority has disallowed credit of ₹ 94,611/- as excess credit availed. 7. After considering the submissions made by both sides, I find favour with the appellants contentions. From the reproduced para as above, it is clear that the matter was remanded for examining and verifying the certificates issued by the auditors. I have also seen the show-cause notices, where the only allegation is non-production of documents. In such a scenario, it was not open to the adjudicating authority to travel beyond the allegations made in the show-cause notice and to deny the credit based on an altogether new ground. As such the impugned order is liable to be set aside on this ground itself. 8. In any case, I find that all the disputed services have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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