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2018 (3) TMI 1420
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....Melvin, Asst. Commr (AR) - for Respondent ORDER Per: Archana Wadhwa The appellant manufacture synthetic food colours and also avails the services from various service providers. It is seen that the appellant was under obligation to pay taxes on such services on reverse charge mechanism which were not paid by them. Subsequently, in terms of Voluntary Compliance Encouragement Scheme, (herei....
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....ey availed CENVAT credit of the tax was paid by them. 3. Proceedings were initiated against them by issuing show-cause notice seeking to deny CENVAT credit on the ground that such discharge certificate is not one of the specified documents for the purpose of availment of credit under rule 9 of Cenvat Credit Rules, 2004 and as such credit cannot be allowed to them. The show-cause notice culminat....
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.... by limitation. Accordingly, he allowed a part of the credit and disallowed the other part. Hence the present appeal. 4.1 On going through the above order as also the submission by the learned Advocate, I agree with him that the Commissioner (Appeals) has gone beyond the show-cause notice. The proposition was to deny the credit on the sole ground that the discharge certificate is not proper ....