https://www.taxtmi.com/caselaws?id=335578 The Tribunal upheld the Commissioner's decision, ruling against M/s Roca Bathroom Products Pvt. Ltd. in the dispute over cenvat credit. It was determined that the claimed credit for input services related to trading activities was impermissible. The Tribunal emphasized the necessity of a clear nexus between input services and manufacturing for cenvat credit eligibility. As the appellant failed to establish this connection, the claimed cenvat credit of Rs. 78,93,729/- was deemed inadmissible. The appeal was rejected, and the Commissioner's order was upheld on 25.11.2016. en-us Fri, 25 Nov 2016 00:00:00 +0530 Fri, 01 Sep 2017 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335578 The Tribunal upheld the Commissioner's decision, ruling against M/s Roca Bathroom Products Pvt. Ltd. in the dispute over cenvat credit. It was determined that the claimed credit for input services related to trading activities was impermissible. The Tribunal emphasized the necessity of a clear nexus between input services and manufacturing for cenvat credit eligibility. As the appellant failed to establish this connection, the claimed cenvat credit of Rs. 78,93,729/- was deemed inadmissible. The appeal was rejected, and the Commissioner's order was upheld on 25.11.2016. Case-Laws Central Excise Fri, 25 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335578