2011 (4) TMI 1110

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..... tems for admissibility – Held that:- authorities are required to quantify the expenses and service tax relating to each item of service if any availed and examined each such service taking the evidence available on record into considerations affording reasonable opportunity of hearing to the appellants. Therefore, the matter is remitted back to the original authority - E/1036/09 - - - Dated:- 21 .....

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..... ity in terms of para 11.1 of the order for which the appeal was allowed. He drew attention to the show-cause notice to submit that the said notice merely states that Cenvat credit relating to certain items was not admissible. But reply to the show-cause notice appearing in pages 50 to page 62 of the paper book filed demonstrate the justification of each and every items for admissibility. Therefore .....

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..... to show that the expenses which have suffered service tax are essential expenses and which can neither be dispensed nor can be sacrificed to carry out the activity in question. It should be stated that rule of Cenvat credit is a rule which requires strict constructions and the claimant has to discharge burden of proof. The scheme of Cenvat law does not call for any liberal interpretation for no .....

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