2019 (4) TMI 22

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....in providing taxable services under the category of erection, installation, repair and maintenance service. For providing such taxable service, the appellant-assessee got itself registered with the jurisdictional Service Tax authorities. The appellant-assessee is also engaged in the activities of purchase and sale of spare parts of UPS systems. The appellant-assessee availed cenvat credit of service tax paid on the input services. During the disputed period, the appellant-assessee had used common input services for providing both taxable service and for trading activity. Taking of common input service credit was disputed by the department on the ground that cenvat credit in respect of trading activity is not permissible in terms of Rule 6 o....

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....ation is a substantive requirement and thus, allowing the appeal of the respondent by the learned Commissioner (Appeals) is not proper and justified. The appellant-assessee has filed the appeal contending inter alia, that the learned Commissioner (Appeals) has travelled beyond the scope of the show cause notice inasmuch as there was no specific allegation leveled against the appellant-assessee regarding adoption of incorrect formula for proportionate reversal of cenvat credit. In support of the contentions that the appellate authority cannot make a new ground in appeal stage, which was not proposed in the stage of show cause notice, the appellant-assessee has relied on the following decisions rendered by the judicial forums: (i) CCE vs. To....