Jurisdiction to issue show cause notice (SCN), authority adjudicating the matter despite being different...

Jurisdiction to issue show cause notice (SCN), authority adjudicating the matter despite being different from the issuing authority, admissibility of CENVAT credit based on invoices, and the requirement of duty-paying documents. The Tribunal held that the allegation challenging jurisdiction is unsustainable as the adjudicating authority has competent jurisdiction despite being different from the SCN issuing authority. Regarding CENVAT credit, invoices issued by service providers are sufficient proof, and Rule 4A of Service Tax Rules mandates issuance of invoices within 30 days. Although invoices were in the name of other plants, the appellant accounted for them, and the revenue failed to prove otherwise. The invoices contained requisite det..... .....

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