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Central Excise - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

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

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