2016 (8) TMI 1236

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..... 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. - ST/56051/2014-ST[SM] - 70877/2016 - Dated:- 10-8-2016 - Anil Choudhary (Judicial Member) For the Appellant : Hrishikesh Atul Gupta, Advocates For the Department : .....

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..... ing in necessary particulars. Accordingly, I hold that there is no valid show cause notice issued upon the appellant. As such, I set aside the impugned order so far it have upheld the disallowance of Cenvat Credit amounting to ₹ 2,61,059/-. The appellant-assessee will be entitle to consequential benefits, if any. Accordingly, the Adjudicating Authority is directed to grant refund of this amo .....

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