Commissioner cannot deny Cenvat Credit without the evidence of having nexus between the services and appellant’s manufacturing/business activity
Last updated: 19 April 2021
Court :
Allahabad High Court
Brief :
The Learned Commissioner (Appeals) in the impugned order disallowed the credit in respect of above Services mainly on the ground that the appellant could not establish the nexus between the said services andappellant’s manufacturing/business activity. The Learned Commissioner(Appeals) in respect of some services allowed the Cenvat Credit in principle but due to non-availability of invoice/ledger invoice rejected the Cenvat Credit.
Citation :
Excise Appeal No.10249 of 2020
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