TaxTMI 
TaxTMI 
2018 (2) TMI 465
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....show cause notice proposing denial of cenvat credit in respect of input service only on the ground that documentary evidence were not produced. The appellant filed reply wherein they have submitted all the documents. The adjudicating authority had disallowed the Cenvat Credit amounting to Rs. 7,43,445/- on the ground that the services on which credit was taken and are not admittedly in....
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.... violation of principles of natural justice. The Commissioner (Appeals) also followed the finding of the adjudicating authority despite raising the ground before him that the original order is beyond the scope of show cause notice. Therefore both the lower authorities orders travelled beyond the scope of show cause notice, hence not sustainable. He further submits that this cenv....
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....ce for which the appellant was not issued any notice therefore the order-in-original was passed in gross violation of principles of natural justice. The Ld. Commissioner (Appeals) also did not give any need to this submission before him then the order was passed beyond the scope of show cause notice therefore the Commissioner (Appeals) order is also illegal and incorrect. As regard the....