https://www.taxtmi.com/caselaws?id=404612 The court determined that the Tribunal exceeded its jurisdiction by addressing issues not raised in the Show Cause Notice and improperly directing the adjudicating authority to examine new grounds. Consequently, the Tribunal's directions for a fresh show cause notice concerning input service eligibility were set aside. The appeals were allowed, favoring the appellant, and the remand order was limited to verifying debit notes as per Pharmalab Process Equipments Pvt. Ltd. No costs were awarded, and related petitions were closed. en-us Thu, 11 Feb 2021 00:00:00 +0530 Tue, 29 Oct 2024 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404612 The court determined that the Tribunal exceeded its jurisdiction by addressing issues not raised in the Show Cause Notice and improperly directing the adjudicating authority to examine new grounds. Consequently, the Tribunal's directions for a fresh show cause notice concerning input service eligibility were set aside. The appeals were allowed, favoring the appellant, and the remand order was limited to verifying debit notes as per Pharmalab Process Equipments Pvt. Ltd. No costs were awarded, and related petitions were closed. Case-Laws Central Excise Thu, 11 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404612