https://www.taxtmi.com/caselaws?id=347535 The Tribunal set aside the impugned order denying Cenvat Credit on aircraft hiring charges and legal services obtained from abroad, remanding the case to the original authority to decide solely on the issues raised in the notice. The Tribunal emphasized that exceeding the scope of the show-cause notice was impermissible, as the denial of credit was based on specific grounds outlined in the notice, such as the exclusion clause for aircraft hiring charges and Rule 5 of the Taxation of Services Rules for legal services. The Revenue's argument regarding recovery from the Input Service Distributor (ISD) was rejected, and the case was returned for reconsideration within the notice's parameters. en-us Wed, 23 Aug 2017 00:00:00 +0530 Tue, 17 Oct 2017 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347535 The Tribunal set aside the impugned order denying Cenvat Credit on aircraft hiring charges and legal services obtained from abroad, remanding the case to the original authority to decide solely on the issues raised in the notice. The Tribunal emphasized that exceeding the scope of the show-cause notice was impermissible, as the denial of credit was based on specific grounds outlined in the notice, such as the exclusion clause for aircraft hiring charges and Rule 5 of the Taxation of Services Rules for legal services. The Revenue's argument regarding recovery from the Input Service Distributor (ISD) was rejected, and the case was returned for reconsideration within the notice's parameters. Case-Laws Central Excise Wed, 23 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347535