9911796707
TMI Blog2019 (9) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... demanded Service Tax of Rs. 2,53,08,925/- under Section 73(2) of the Finance Act, 1994 along with interest while imposing penalty under Section 76 of the Finance Act, 1994. 2. Ld. Counsel for the appellants submits that in the impugned order, Commissioner has traversed beyond the scope of Show Cause Notice by not appropriating the amount of Service Tax paid by them through Cenvat Credit while he has appropriated the amount paid by cash. Ld. Counsel for the appellants relied on the following case laws to support their point that the adjudicating authority cannot be traverse beyond the issues set out in the Show Cause Notice.:- (i) CCE Vs. Ballarpur Indust. Ltd. [2007 (215) ELT 489 (SC)] (ii) CCE Vs. Toyo Engg. India Ltd. [2006 (201) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... O. Vs. Collector of C. Ex., Kanpur reported in 1998 (97) E.L.T. 217 (SC), has held that when the appellants submit an issue which is not raised in the Show Cause Notice, the Appellate Authority is entitled to give findings as the same. Regarding the applicability of Cum Duty benefit, Ld. AR submits that the case being built on suppression of fact by the appellants, Commissioner has rightly denied the Cum Duty benefit. 4. At this juncture, Ld. Counsel for the appellants submits that since the liability of Service Tax has been slapped on them, they have submitted that a part of the demand has been paid. Further, they have reflected the same in the returns to submit that without going into the correctness or otherwise of the Cenvat Credit av ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner to invoke the said rule. Supreme Court also held in the case of Shital International that 19.As regards the process of electrifying polish, now pressed into service by the Revenue, it is trite law that unless the foundation of the case is laid in the Show Cause Notice, the Revenue cannot be permitted to build up a new case against the assessee. (See Commr. Of Customs V. Toyo Engg.India Ltd., CCE. V. Ballarpur Industries Ltd. and CCE V. Champdany Industries Ltd.) Admittedly, in the instant case, no such objection was raised by the adjudicating authority in the Show Cause Notice dated 22.06.2001 relating to Assessment Years 1988-1989 to 2000-2001. However, in the Show Cause Notice dated 12.12.2000, the process of electrifying po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... do not own the factories in which the woollen fabrics are produced, the Revenue must give to the appellants a notice to Show Cause in this regard and the matter must be processed from that stage. 7. We find that by applying the ratio of the above judgments, the Ld. Counsel submits that the Commissioner has gone beyond the scope of the Show Cause Notice while passing the impugned order whereas the Ld. AR vehemently opposes the contentions and says that only when the appellants have submitted that a part of the demand has been paid through Cenvat Credit, Ld. Commissioner had to go into the issue to find that Ld. Commissioner held that the condition for allowance of Cenvat Credit in respect of input service is as per Rule 4 (7) of the Cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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