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Service Tax - Highlights / Catch Notes

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Denial of CENVAT Credit - scope of SCN - the show cause notice ...


CENVAT Credit Denial Hinges on Show Cause Notice Scope; Orders Limited to Original Issues Raised.

October 19, 2015

Case Laws     Service Tax     HC

Denial of CENVAT Credit - scope of SCN - the show cause notice is the foundation of the demand - that the order-in-original and the subsequent orders passed by the appellate authorities would be confined to the show cause notice, the question of examining the validity of the impugned order on grounds which were not subject matter of the show cause notice would not arise. - HC

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