https://www.taxtmi.com/caselaws?id=185905 The Tribunal set aside the Commissioner (Appeals) decision disallowing cenvat credit on renting immovable property for lack of nexus between input service and finished goods. The Tribunal held that since the show cause notice did not mention the non-renter issue and the Commissioner (Appeals) ruled in favor of the appellant on the nexus issue, the denial of credit on new grounds was unlawful. The Tribunal found that the demand based on the dropped allegation could not be upheld, leading to a decision in favor of the appellant. en-us Thu, 10 Sep 2015 00:00:00 +0530 Fri, 02 Sep 2016 11:44:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185905 The Tribunal set aside the Commissioner (Appeals) decision disallowing cenvat credit on renting immovable property for lack of nexus between input service and finished goods. The Tribunal held that since the show cause notice did not mention the non-renter issue and the Commissioner (Appeals) ruled in favor of the appellant on the nexus issue, the denial of credit on new grounds was unlawful. The Tribunal found that the demand based on the dropped allegation could not be upheld, leading to a decision in favor of the appellant. Case-Laws Central Excise Thu, 10 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185905