2018 (9) TMI 751

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..... - Scope of SCN - Held that:- The basis of allegations in the show cause notice issued by Commissioner as reviewing authority, were not raised in the show cause notice adjudicated by first appellate authority, and the Adjudicating Authority had also not recorded any findings on this point because as it was not alleged - the provisions of Section 84 mandates review of Order-in-Original passed by Or .....

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..... r the Appellant. Shri Guna Ranjan, Superintendent (AR) for the Revenue. ORDER [Order per: M.V. Ravindran] This appeal is filed against Order-in-Revision No. 07/2009 - ST dated 27.03.2009. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the issue is regarding demand of service tax liability on the appellant under the GTA service. A .....

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..... view the Order-in- Original that dropped the proceeding, on the ground that the appellant had not produced declarations of non availment of CENVAT credit on capital goods inputs on the consignment notes of the GTA services, in order to avail the benefit of Notification No. 35/2004, after following due process of law, confirmed the demands raised. 4. At the outset, the basis of allegations in .....

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