Services have no Nexus with the Output Service”: CESTAT upholds Cenvat Credit Demand [Read Order]
The Department stated that the appellant was not eligible to avail of the CENVAT credit as there was no nexus between the input services and output services provided by the latter.
The Hyderabad bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) upheld the Cenvat Credit demand as the input services had no nexus with the output service. The issue in this case is that the appellant, M/s Vital Paper Products Pvt Ltd, received a show cause notice ( SCN ) on …
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