Order cannot travel beyond allegations raised in SCN

CA URVASHI PORWAL Brief of the Case In the case of R.R. Paints (P.) Ltd. VS. Commissioner of Central Excise, Mumbai-III, it was held that  order cannot travel beyond the show-cause notice.  In this case in the show-cause notice the allegation is that the appellant availed input service credit on construction of shopping complex outside the factory premises whereas in the impugned order, the demand has been confirmed on the ground that the service provided and credit availed was not either directly or indirectly in relation to the manufacture of the appellant’s final product. Further, i...