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2015 (9) TMI 1462 - AT - Central ExciseCenvat credit - service tax on rent for its corporate /head office at Delhi - nexus with the manufacture of the finished goods - Held that:- the show cause notice has been issued seeking denial of cenvat benefit on the sole ground that there is no nexus between the input service and the finished goods manufactured by the appellant. Since the said allegation levelled in the show cause notice was dropped by the Commissioner (Appeals) by holding that there is nexus between the input service and the finished goods manufacture by the appellant, the demand cannot be sustained. Since the demand has been confirmed by the lower authorities on a ground which is beyond the show cause notice, the demand cannot be fastened against the appellant. Therefore, the impugned order is set aside. - Decided in favour of appellant
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