TMI Blog2019 (3) TMI 2030X X X X Extracts X X X X X X X X Extracts X X X X ..... ver, the same being a mixed question of fact and law, we permit the appellant to raise the same at Tribunal level - It is further noted that as the various facts are required to be examined for arriving at the question of demand being barred by limitation and inasmuch as the same was not raised before the lower Authorities and as such the views of the Adjudicating Authority are not available, we set aside the said part of the impugned order covered by the Show Cause Notice dated 18/04/13 and remand the matter to the Adjudicating Authority for fresh decision. Inasmuch as we have not gone through the merits of the case and the matter is being remanded only for consideration of the limitation fact, the merits are left open for the appellant to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chool education , being provided by the appellant, are not taxable, the availment of cenvat credit in respect of input services, which have been used for providing school education service was not available to assessee. Accordingly, two show Cause Notices were issued. The first Show Cause Notices was issued on 18.04.13 raising demand of service tax by denial of Cenvat Credit to the extent of Rs. 52,95 lakhs approximately for period March, 07 to March, 12. Second Show Cause Notice was issued within the limitation period seeking denial of Cenvat Credit to the extent of Rs. 7.35 Lakhs approximately Both the show Cause Notices stand culminated into the impugned order passed by the Commissioner vide which he confirmed the demand along with in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re required to be examined for arriving at the question of demand being barred by limitation and inasmuch as the same was not raised before the lower Authorities and as such the views of the Adjudicating Authority are not available, we set aside the said part of the impugned order covered by the Show Cause Notice dated 18/04/13 and remand the matter to the Adjudicating Authority for fresh decision. Inasmuch as we have not gone through the merits of the case and the matter is being remanded only for consideration of the limitation fact, the merits are left open for the appellant to contest the same before the Adjudicating Authority, if they choose to do so. 5. As regards the demand to the extent of Rs. 7.35 Lakhs covered by second Show Ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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