2017 (12) TMI 1428

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.... Shri Pawan Kumar Singh (Spdtd.) AR - for Respondent(s) ORDER Per: Anil Choudhary The common issue in these appeals by the appellant assessee is whether Cenvat Credit taken by them can be disputed by the Revenue without issuing show cause notice under the provisions of Rule 14 of CCR, 2004 read with Section 73(i) of the Finance Act. 2. The details of the appeals are as follows:- A....

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....- 19,17,379/- ~Refund allowed 2,80,80,483/- 135/ST/APPL/NOIDA/2010 dt. 22.04.2010 ~Refund allowed- 1,81,783/- ~Refund denied- 17,35,596/- 3. The appellant is a 100% EOU and is engaged in the business of providing various value added offshore BPO solution services to overseas clients which are covered under the category of 'Business Auxillary Service' for which consideration received....

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.... to allow credit on some items and sustaining disallowance of Cenvat Credit in part. Being aggrieved the appellant is before this Tribunal. 4. The learned counsel for the appellant states that the Department has not issued any show cause notice under Rule 14 of CCR, 2004 which is a condition precedent for disallowance of Cenvat Credit taken by them. Without issuing any show cause notice for dis....

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....R for Department have relied on the impugned orders. 6. Having considered the rival contention, I find that the issue herein is squarely covered by the precedent order of this Tribunal in Free Scale Semi Conductors India Private Ltd. (supra). I further hold that the eligibility to Cenvat Credit cannot be challenged without issue of show cause notice under the Cenvat Credit Rules as the provisio....