2015 (9) TMI 882

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..... proceedings are vitiated for want of proper show-cause notice. I find that the show-cause notice is vague as it does not give the break up of the amount under each head of input service proposed to be disallowed. Further, although the show-cause notice refers to the audit report and the assessee's reply to it, nowhere in the show-cause notice, neither the allegation of the audit has been discussed .....

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..... ice tax provisions for the category of service "Banking and Financial Services" and "Business Auxiliary Services". During the period in dispute, the appellants have availed CENVAT credit on various input services like travelling service advertising agency service, brokerage, real estate agent service, insurance paid on behalf of the staff, mediclaim paid on behalf of staff, ent .....

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..... t of which credit have been proposed to be denied, is without giving any break up of the amount attributable to each service. Only a total amount is mentioned which is proposed to be disallowed. At the end of the show-cause notice, it is mentioned that the documents which are relied upon are (i) audit report and (ii) assessee's reply to the audit report. 3. Having considered the parties, and .....

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