TMI Blog2022 (9) TMI 1123X X X X Extracts X X X X X X X X Extracts X X X X ..... djudicating Authority to pass order on the issue which is beyond the scope of show cause notice. It is settled law that any issue which is not flowing from the show cause notice being beyond the show cause notice, need not be addressed by the authority. There are no error on the part of the Adjudicating Authority for not considering the issue of admissible input service in terms of Rule 2(l) - appeal dismissed - decided against Revenue. - SERVICE TAX Appeal No. 180 of 2012-DB - FINAL ORDER NO. A/11157/2022 - Dated:- 23-9-2022 - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. RAJU, MEMBER (TECHNICAL) Shri Dinesh M. Prithiani, Assistant Commissioner (AR) for the Appellant-Revenue Shri Jigar Shah, Advocate for the Respondent - Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he matter may be remanded to the Adjudicating Authority. 3. Shri Jigar Shah, learned Counsel appearing on behalf of the respondent submits that the limited issue raised in the show cause notice was only that since service tax was paid under Section 66A, credit is not admissible. The issue related to admissibility of Input Service was not in question in the show cause notice. The present appeal raises the ground which is not arising either from the show cause notice or from the order. Therefore, the Revenue cannot make a new ground which is not arising out of impugned order. He placed reliance on the following decisions:- (a) Commissioner vs. Reliance Ports Terminals Limited - 2016 (334) ELT 630 (Guj.) (b) CCE vs. Ballarpur Indust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the scope of show cause notice. It is settled law that any issue which is not flowing from the show cause notice being beyond the show cause notice, need not be addressed by the authority. Therefore, we do not find any error on the part of the Adjudicating Authority for not considering the issue of admissible input service in terms of Rule 2(l). The Adjudicating Authority has correctly passed order addressing the only issue which was raised in the show cause notice. The judgments cited by the learned Counsel clearly support their case. Moreover, all the services on which the assessee has availed Cenvat credit are prima-facie appears to be input service. 5. As per our above discussion, we do not find any infirmity in the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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