2014 (1) TMI 1730

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....the Petitioner : Shri B L Narasimhan, Advocate For the Respondent : Ms. S Sharma, DR ORDER PER ARCHANA WADHWA: Both the appeals one filed by the assessee and other filed by the Revenue are disposed of by a common order as they arise out of same impugned passed by the Commissioner (Appeals) vide which he has allowed the Cenvat credit in respect of certain services and has disallowed in ....

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....ESTAT-Mum] CCE Hyderabad vs Deloitte Tax Services India P Ltd. 2008-TIOL-CESTAT-Bang] 3. As regards the first services i.e. advertisement and sponsorship services, the lower authorities have observed that appellant has advertised themselves as HCL, which is reflective of entire HCL Group. As such, the Revenue contended that this is an advertisement for the entire group of HCL and benef....

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....sees contention that there was no such allegation in the show cause notice and as such, impugned order have traveled beyond the show cause notice. 5. Though I find that all the services in dispute stand covered by various decisions of the Tribunal, as is clear from the above chart, presented by the learned advocate, but as the learned DR submits that there is some dispute about the production ....