2017 (9) TMI 1784

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....spondent. ORDER [Order]. - While appellant says that the expenses incurred to avail input service having suffered service tax is eligible to Cenvat credit, Revenue denies the same. 2. When show cause notice is perused, there is no substance in it to provide a foundation for adjudication. This can be said following the ratio laid down by the Apex Court in the following judgments to the eff....

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....ub-section is reproduced below :- "(7A) Notwithstanding anything contained in sub-section (1) or sub-section (3) or sub-section (4), the Central Excise Officer may, serve, subsequent to any notice or notices served under any of those sub-sections, as the case may be, a statement, containing the details of duty of central excise not levied or paid or short-levied or short-paid or erroneously ....