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Central Excise - Highlights / Catch Notes

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CENVAT Credit - input services - nexus with the manufacture of ...


CENVAT Credit Denial Overturned: Issues Not in Original Notice Cannot Be Added Later, Says Court.

April 29, 2021

Case Laws     Central Excise     AT

CENVAT Credit - input services - nexus with the manufacture of final product - Since, the above reasoning is not flowing from the show cause notice even without going into the legality of the above two issues, the orders of the both the authorities does not sustain, for the reason that any issue which were not raised in the show cause notice, cannot be imported into the adjudication order or Commissioner (Appeals) order- AT

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