https://www.taxtmi.com/caselaws?id=795035 Pan-India jurisdiction of specified Central Excise Officers for service-tax investigations and show-cause notices was validly conferred through Notification No. 22/2014-Service Tax read with the existing notification framework. The reference to "local limits" did not prevent all-India allocation of powers, and the existence of multiple empowered officers did not undermine jurisdiction. The departmental pre-consultation requirement in the Master Circular was recommendatory and could not override the governing statute; its non-observance did not invalidate show-cause notices. Challenges to factual matters in orders-in-original must be pursued through the statutory appellate remedy. en-us Mon, 06 Jul 2026 00:00:00 +0530 Thu, 16 Jul 2026 09:07:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795035 Pan-India jurisdiction of specified Central Excise Officers for service-tax investigations and show-cause notices was validly conferred through Notification No. 22/2014-Service Tax read with the existing notification framework. The reference to "local limits" did not prevent all-India allocation of powers, and the existence of multiple empowered officers did not undermine jurisdiction. The departmental pre-consultation requirement in the Master Circular was recommendatory and could not override the governing statute; its non-observance did not invalidate show-cause notices. Challenges to factual matters in orders-in-original must be pursued through the statutory appellate remedy. Case-Laws Service Tax Mon, 06 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795035