https://www.taxtmi.com/caselaws?id=246649 The appeal was dismissed, affirming the denial of Cenvat credit for loading and unloading services at the transshipment point. The court found that the services lacked nexus with the manufacturing business activity of the appellant and that the plea of time-bar for Cenvat credit demand was not substantiated with sufficient evidence. en-us Thu, 01 Nov 2012 00:00:00 +0530 Wed, 09 Jul 2014 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246649 The appeal was dismissed, affirming the denial of Cenvat credit for loading and unloading services at the transshipment point. The court found that the services lacked nexus with the manufacturing business activity of the appellant and that the plea of time-bar for Cenvat credit demand was not substantiated with sufficient evidence. Case-Laws Central Excise Thu, 01 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246649