https://www.taxtmi.com/caselaws?id=378558 The Tribunal allowed the appeal filed by the manufacturer of excisable goods against an Order-in-Appeal disallowing Cenvat Credit for wrongly availing input service credit on GTA Service. The delay in filing the appeal was condoned, and the appeal was taken up for final disposal due to the narrow compass of the dispute. The Tribunal held that the adjudicating authority exceeded the scope of the show-cause notice by accusing the appellant of fraudulent means, rendering the order unsustainable and bad in law. The impugned orders were set aside, and the appellant's appeal was allowed. en-us Fri, 18 Jan 2019 00:00:00 +0530 Thu, 18 Apr 2019 08:22:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378558 The Tribunal allowed the appeal filed by the manufacturer of excisable goods against an Order-in-Appeal disallowing Cenvat Credit for wrongly availing input service credit on GTA Service. The delay in filing the appeal was condoned, and the appeal was taken up for final disposal due to the narrow compass of the dispute. The Tribunal held that the adjudicating authority exceeded the scope of the show-cause notice by accusing the appellant of fraudulent means, rendering the order unsustainable and bad in law. The impugned orders were set aside, and the appellant's appeal was allowed. Case-Laws Service Tax Fri, 18 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378558