https://www.taxtmi.com/caselaws?id=350558 The Appellate Tribunal set aside the order upholding cenvat credit demands and penalties imposed on manufacturers of various goods. The Tribunal found errors in the calculation methodology and emphasized the need to establish a nexus between input services and electricity generation for credit reversal. The case was remanded to the original authority for re-computation of the demand, giving the appellants an opportunity to provide evidence of the lack of nexus. The Tribunal directed compliance with principles of natural justice and allowed the appellants to establish the absence of nexus for certain inputs/services and electricity generation. en-us Fri, 03 Nov 2017 00:00:00 +0530 Thu, 14 Dec 2017 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350558 The Appellate Tribunal set aside the order upholding cenvat credit demands and penalties imposed on manufacturers of various goods. The Tribunal found errors in the calculation methodology and emphasized the need to establish a nexus between input services and electricity generation for credit reversal. The case was remanded to the original authority for re-computation of the demand, giving the appellants an opportunity to provide evidence of the lack of nexus. The Tribunal directed compliance with principles of natural justice and allowed the appellants to establish the absence of nexus for certain inputs/services and electricity generation. Case-Laws Central Excise Fri, 03 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350558