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2018 (3) TMI 1129 - AT - Service TaxCENVAT credit - inputs/capital goods used for setting up of towers and pre-fabricated buildings - scope of SCN - Held that: - as the said provisions under Rule 10 have not invoked in the show-cause notice. Therefore, findings of the learned adjudicating authority in the impugned order are contrary to the allegation in the show-cause notice - the adjudicating authority has gone beyond the show-cause notice, which is not permissible on that count also demand is not sustainable. Appeal allowed - decided in favor of appellant.
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