2022 (9) TMI 1123

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....ani, Assistant Commissioner (AR) for the Appellant-Revenue Shri Jigar Shah, Advocate for the Respondent - Assessee. ORDER The brief facts of the case are that the appellant was issued show cause notice dated 14.10.2010 proposing demand of Cenvat credit of service tax paid under Section 66A for the services of Maintenance or Repairs service, Consulting Engineer Service, Management Consulta....

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....rms of Rule 2(l) of Cenvat Credit Rules, 2004, therefore the order is not legal and proper. 2. Shri Dinesh M. Prithiani, learned Assistant Commissioner (AR) appearing on behalf of the Revenue submits that the Adjudicating Authority has erred inasmuch as he has not examined whether the input service is admissible in terms of Rule 2(l) which is basic requirement for allowing the Cenvat credit the....

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.... 489(S.C.) (c) CCE vs. Gas Authority of India Limited - 2008 (232) ELT 7 (S.C.) (d) CCE vs. Metzeller Automotive India (P) Limited - 2017 (52) STR 377 (Tri.) (e) Repro India Limited vs. CCE - 2013 (32) STR 617 (Tri.) (f) Glyph International Limited vs. UOI - 2012 (25) STR 209 (All.) (g) Reliance Industries Limited vs. CCE - 2016 (42) STR 384 (Tri.) ....

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....n Rule 3 for allowing Cenvat credit. As regards the issue that whether the services in question are admissible input service in terms of Rule 2(l), this issue was never raised in the show cause notice. Therefore, it cannot be expected from the Adjudicating Authority to pass order on the issue which is beyond the scope of show cause notice. It is settled law that any issue which is not flowing from....