CESTAT Chennai: Appeal Allowed Due to Lack of Reasons in Show Cause Notice

The Appellate Tribunal CESTAT CHENNAI allowed the appeal as the show cause notice lacked reasons for disallowance and repeated allegations without showing prejudice to Revenue. The appellant's argument on maintenance service necessity was deemed valid, resulting in both appeals being allowed.

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The Appellate Tribunal CESTAT CHENNAI allowed the appeal as the show cause notice did not provide reasons for disallowance and repeated similar allegations without stating how Revenue was prejudiced by the appellant's actions. The appellant's argument regarding the requirement of maintenance service was also considered valid. Both appeals were allowed.

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