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The case involves a dispute u/s CENVAT Credit Rules. The Appellate Tribunal addressed issues related to Scope of Show Cause Notice (SCN), reversal of CENVAT Credit, and time limitation. Tribunal held that including services beyond the scope of SCN is impermissible. Appellant's reversal of CENVAT Credit on a proportionate basis was found unsupported by law. Amendment to Rule 6 clarified recovery of only proportionate credit. Extended limitation period demand was rejected due to lack of evidence of suppression. The appeal was allowed on both merit and limitation grounds.
The case involves a dispute u/s CENVAT Credit Rules. The Appellate Tribunal addressed issues related to Scope of Show Cause Notice (SCN), reversal of CENVAT Credit, and time limitation. Tribunal held that including services beyond the scope of SCN is impermissible. Appellant's reversal of CENVAT Credit on a proportionate basis was found unsupported by law. Amendment to Rule 6 clarified recovery of only proportionate credit. Extended limitation period demand was rejected due to lack of evidence of suppression. The appeal was allowed on both merit and limitation grounds.
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TaxTMI 
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