Discrepancies between SCN & adjudication order: CESTAT Directs Re-Adjudication 

Ultratech Cements Ltd Vs C.C.E. & S.T.-Rajkot (CESTAT Ahmedabad) Introduction: In the case of Ultratech Cements Ltd Vs C.C.E. & S.T.-Rajkot, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Ahmedabad addresses discrepancies between the show cause notice and the adjudication order. The main issues discussed are related to the eligibility of Cenvat credit on certain items and the applicability of the extended period of limitation. The case raises questions about the usage of iron and steel items in the fabrication of plant and machinery and the subsequent credit availed. ...