TMI Blog2021 (5) TMI 285X X X X Extracts X X X X X X X X Extracts X X X X ..... the availment of the credit was itself not in order. The availment of Cenvat credit on services related to the provision of food, accommodation and travels was also questioned by the Officer on the ground that it is not eligible. The same goes with regard to the credit related to registry operations, custodial services, trustee for debenture and convertible note issues, securitization facilities as well as services related to parking and auction seized vehicle. Thus the Officer classifies the aforesaid services as those in respect of which Cenvat credit ought not to have been transitioned in terms of Section 141 of the Act, per se. Let the petitioner put forth its objections in regard to the proposed reversal of carried-forward of input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alling upon the petitioner to file a reply, which could well have been done by it. He would state that there is no necessity for any order quantifying the demand to have been passed prior to issuance of the present show cause notice as that is what the officers seeks to do under the present notice. Moreover, as regards the availment of credit, that question would arise only once proceedings for assessment have been initiated by the Officer. It is thus hypothetical and pre-mature to consider this aspect, at the stage of issuance of show cause notice. 5. Having heard both learned counsel, I am of the view that this writ petition is, as Mr.Chopda says, premature. No doubt, the language in which the notice is couched may indicate recovery, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... self not in order. The availment of Cenvat credit on services related to the provision of food, accommodation and travels was also questioned by the Officer on the ground that it is not eligible. The same goes with regard to the credit related to registry operations, custodial services, trustee for debenture and convertible note issues, securitization facilities as well as services related to parking and auction seized vehicle. 9. Thus the Officer classifies the aforesaid services as those in respect of which Cenvat credit ought not to have been transitioned in terms of Section 141 of the Act, per se. Let the petitioner put forth its objections in regard to the proposed reversal of carried-forward of input tax credit within a period of f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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