2017 (11) TMI 1800

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..... espondent and initially deficiency memo was issued to the respondent to produce certain documents in support of their refund claim and it has not been agitated by the Revenue. No show cause notice was issued to allege that the cattle feed is not food stuff. While filing this appeal Revenue has taken a new ground which are not alleged earlier therefore, the Revenue cannot go raise the said issue .....

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..... ward transportation service. As per Notification No. 3/2013, dated 1-32013, the transportation of food stuff was exempt from the payment of service tax, therefore, the respondent filed the refund claim on the service tax paid on the said food stuff. The deficiency memo was issued to the respondent on various issues like in the nature of the amount paid by the respondent, but, nowhere the issue has .....

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..... peal. 3. Heard the Ld. AR and perused the records. 4. On perusal of records, I find that in this case, no show cause notice was issued to the respondent and initially deficiency memo was issued to the respondent to produce certain documents in support of their refund claim and it has not been agitated by the Revenue. No show cause notice was issued to allege that the cattle feed is not food .....

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