The Bangalore bench of CESTAT in the case of Syndicate Bank Vs. Commissioner of Central Excise [2022] 137 taxmann.com 302 (Bangalore – CESTAT) has observed that “the Heard both the sides and perused the records of the case. We find that as contented by the learned counsel the impugned order travelled beyond the scope of show-cause notice. Whereas the show-cause notice is issued for disallowance of credit for contravening of the provisions of Rule 9 of CENVAT Credit Rules, 2004, the learned commissioner proceeds to deny the credit on co-relation between input service and output service. Therefore, the impugned order is not legally sustainable.”
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