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of The case involves eligibility of Cenvat Credit on input services used beyond the place of removal. The Appellant failed to provide proper evidence supporting their case. They are directed to present all details and evidence to the Adjudicating Authority to establish eligibility. For input services used in manufacturing, Appellant as a service provider can claim credit. Job work services require maintaining ST-3 Returns to show Cenvat Credit. Nexus must be established for cross-utilization. Input tax credit is not available for outward GTA services by Job Worker as a manufacturer. Adjudicating Authority must ensure natural justice by allowing Appellant to present arguments and evidence. Proceedings to be completed within three months from the date of order.
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