2013 (3) TMI 519

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.... para 6 of show cause notice as under:- During the period 1.10.05 to 31.3.06 the assessee has taken and utilized cenvat accredit of Rs. 1,21,261/- on purchase of PMP Certificate and Rs. 34,573/- on Royality paid to whirlpool which do not appears to be input service for providing service of Maintenance and Repair provided by the assessee. Hence cenvat credit of Rs.1,55,834/- wrongly taken and util....

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....providing Maintenance & Repair service by the appellant. 3.The appellate authority below examined the PMP certificate of the appellant and also debit note towards royalty payment but without his own finding of the fact upheld the adjudication order demonstrating no examination of evidence, law as well as material facts. 4.While the cause stated in Para 6 of show cause notice demonstrates that se....