https://www.taxtmi.com/caselaws?id=384136 Adjudication cannot travel beyond the scope of the show cause notice: where the notice referred to Rule 6(4) but the finding rested on Rule 6(4A), the revised invoice value demand was treated as unsustainable. CENVAT credit on rent and telephone services was recognised as input service credit because the services supported output services and the records, invoices and supporting certifications were adequate; mere omission of the recipient name on the invoice did not by itself defeat credit. The extended limitation period was also found unavailable because the relevant receipts were disclosed in returns and no suppression with intent to evade tax was established. en-us Tue, 06 Aug 2019 00:00:00 +0530 Wed, 07 Aug 2019 08:37:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384136 Adjudication cannot travel beyond the scope of the show cause notice: where the notice referred to Rule 6(4) but the finding rested on Rule 6(4A), the revised invoice value demand was treated as unsustainable. CENVAT credit on rent and telephone services was recognised as input service credit because the services supported output services and the records, invoices and supporting certifications were adequate; mere omission of the recipient name on the invoice did not by itself defeat credit. The extended limitation period was also found unavailable because the relevant receipts were disclosed in returns and no suppression with intent to evade tax was established. Case-Laws Service Tax Tue, 06 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384136