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2019 (4) TMI 1002 - CESTAT KOLATAScope of SCN - Input services - GTA Services - wrong availment of input credit on the strength of invalid documents/bills issued by the transporter - HELD THAT:- The adjudicating authority held that the assessee had resorted to fraudulent means to mutate documents in order to avail ineligible cenvat credit which was not the allegation in the show-cause notice. Accordingly, the adjudicating authority has traversed beyond the scope of show-cause notice - The ground alleged in the show-cause notice and the ground on which the demand has been confirmed, are different and therefore, the order has travelled beyond the show-cause notice - appeal allowed - decided in favor of appellant.
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