Scope of SCN - Refund of unutilized CENVAT credit of service tax ...

Case Laws     Service Tax

March 31, 2021

Scope of SCN - Refund of unutilized CENVAT credit of service tax - When the show-cause notice dt. 28/03/2014 was issued when the appellant filed the refund claim and the grounds raised in the show-cause notice was lack of nexus, claim is time barred and lack of documentation or discrepancies in documents; whereas when the Order-in-Original dt. 16/01/2018 was passed, the original authority travelled beyond the show-cause notice and came to a finding that the sales, marketing and administrative services are classified as BAS provided in India and hence Rule 6A not fulfilled and the appellant is acting as an intermediary. - Thus, the impugned order is bad in law as it has travelled beyond the show-cause notice and also on merit - AT

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