2016 (8) TMI 1236 - AT - Service Tax

Validity of SCN - disallowance of CENVAT credit - Held that - neither Section 73 nor Rule 14 of CCR, 2004 have been invoked. As such, I find the show cause notice to be vague and wanting in necessary particulars. Accordingly, I hold that there is no valid show cause notice issued upon the appellant - I set aside the impugned order so far it have upheld the disallowance of Cenvat Credit amounting to ₹ 2,61,059/- - appeal allowed - decided in favor of appellant.

Summary

The Appellate Tribunal CESTAT, Allahabad ruled in favor of the appellant, an exporter of business support services, against a show cause notice disallowing a refund claim of Rs. 2,61,059. The Tribunal found the notice vague and lacking necessary particulars, thus setting aside the order and directing the refund with interest as per rules.