https://www.taxtmi.com/caselaws?id=444595 The appeal was allowed, and the impugned order was set aside by the Tribunal. The Commissioner initially denied CENVAT credit based on assumptions of exempted activities at the appellant's New Delhi office, which was deemed arbitrary. The Tribunal found the denial of credit beyond the scope of the show cause notice, as Rule 9(6) was not mentioned therein. The authorities were held to exceed their jurisdiction by going beyond the show cause notice. The appellant was granted any consequential relief as per the law, affirming the inadmissibility of assumptions as a basis for credit denial. en-us Wed, 18 Oct 2023 00:00:00 +0530 Thu, 19 Oct 2023 09:35:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444595 The appeal was allowed, and the impugned order was set aside by the Tribunal. The Commissioner initially denied CENVAT credit based on assumptions of exempted activities at the appellant's New Delhi office, which was deemed arbitrary. The Tribunal found the denial of credit beyond the scope of the show cause notice, as Rule 9(6) was not mentioned therein. The authorities were held to exceed their jurisdiction by going beyond the show cause notice. The appellant was granted any consequential relief as per the law, affirming the inadmissibility of assumptions as a basis for credit denial. Case-Laws Service Tax Wed, 18 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444595