2017 (6) TMI 274

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....AR) for the Respondent. ORDER The brief facts of the case are that Show cause notice dated 15.07.2013 was issued to the appellant herein proposing disallowance of service tax credit taken/utilized on debit notes during 2011-12 involving an amount of Rs. 71,192/- along with interest thereon and imposition of penalty under Rule 15(1) of the Cenvat Credit Rules, 2004. In adjudication, the origi....

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....basis of debit notes. Nonetheless, the appeal filed by them has been dismissed on extraneous grounds. 3. On the other hand, Id. AR Shri R. Subramanian, AC, supports the impugned order and in particular, points out that in para-II of the impugned order, though the Commissioner (Appeals) has held that Cenvat credit could be allowed on debit notes, however, he has noted that this should be only su....

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....y or otherwise of debit notes for availing cenvat credit. On the other hand, the original authority has gone into the description of the services enacted in such debit notes and has only found that the description of the services enacted in the debit notes and has held in para-9.4 that since debit notes do not carry "proper classification of service", thus leaves room for ambiguity on the ground a....

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....Cenvat Credit Rules, 2004. This by no stretch of imagination, is the purpose and focus of the SCN. However only for these reasons, the lower appellate authority has upheld the order of the original authority. 6. I am unable to comprehend why and how both the authorities chose to adjudicate on areas not covered in the SCN. I am also surprised that they have done so in the case of an assessee who....