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2017 (12) TMI 1314 - AT - Service TaxCENVAT credit - distribution of credit - place of removal - scope of SCN - Held that: - Since, the Commissioner (Appeal) has addressed the basic issue raised in the SCN, he should have concluded his findings only to that extent as alleged in the SCN. Since he has decided the issues, which were not the part of allegation in the SCN, it is evident that he has travelled beyond the scope of the SCN, which will not stand for judicial scrutiny - appeal allowed - decided in favor of appellant.
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