2022 (9) TMI 1123

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....r 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 Consultant Service, Erection & Commissioning serv....

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....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 therefore, the matter may be remanded to the A....

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....008 (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.) (h) Aditya Birla Nuvo Limited vs. CCE - 2016 (3) TMI 619-CESTAT Ahmedabad 4. We have carefully ....

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....issible 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 the show cause notice being beyond the show cause notice, need not be addressed by the authority. Ther....