Cenvat credit - Input services - Nexus with Business / ...
Cenvat Credit Allowed: Input Services Considered Business-Related Without Revenue's Contrary Evidence.
September 4, 2013
Case Laws Central Excise AT
Cenvat credit - Input services - Nexus with Business / manufacturing activity - Where the expenditure is incurred by the company in its books of accounts there is a presumption in favour of the appellant that the service is availed in relation to their business. So long as Revenue has not proved anything to the contrary - credit allowed - AT
View Source