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2015 (8) TMI 1405 - CESTAT NEW DELHICENVAT credit - reverse charge mechanism - Consulting Engineer Service - scope of SCN - Held that: - there is no allegation in the SCN regarding the nexus between the disputed service and the goods manufactured by the appellant. Hence, in absence of any specific allegation made therein, the Commissioner (Appeals), is forbidden under law to decide such issue. Thus, he has travelled beyond the scope of show cause notice, and as such, this ground taken for denial of Cenvat benefit is not in conformity with the cannons of justice - Appeal allowed - decided in favor of appellant.
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