2022 (7) TMI 821

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....orized Representative for the Respondent ORDER By this appeal, the Appellant has challenged the Order-in-Appeal dated 12 February 2018 upholding the Order-in-Original dated 31 December 2008 and confirming denial of Cenvat Credit of service tax of Rs.5,34,503/- along with interest and penalty equal to the alleged irregular credit. 2. The undisputed facts of the case are that the Appellant is a m....

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..... 5. The Ld. Authorised Representative appearing on behalf of the Appellant assails the Order-in-Appeal dated 12 February 2018 on the following two grounds: (i) The main/specific limb of the definition of input service as prevalent for the period upto 31 March 2008 specifically covered any service used by the manufacturer for clearance of final products "from the place of removal". Since factor....

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....tood paid by the Appellant on a reverse charge basis was not at all the subject matter of dispute in the Show-cause Notice and/or the adjudication order. Therefore the Ld. Appellate Commissioner has clearly travelled beyond the scope of the Notice in denying Cenvat credit on the purported ground of want of documentary evidence with respect to payment of service tax. 6. The Ld. D.R. for the Revenu....