https://www.taxtmi.com/highlights?id=58947 CENVAT Credit - The adjudicating authority does not dispute the usage of impugned input services for providing the output services but has disallowed the credit only on the ground that these are not connected with the business activity or not necessary for providing output service. In this regard, it is noted that once for the previous period such nexus has been accepted by the department than there is no basis for denial of such nexus for the subsequent period - also, it is a settled position of law that there cannot be two different yardsticks i.e., one for allowing refund and the other for deciding the eligibility of CENVAT credit. - AT en-us Wed, 28 Jul 2021 16:34:49 +0530 Wed, 28 Jul 2021 16:34:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58947 CENVAT Credit - The adjudicating authority does not dispute the usage of impugned input services for providing the output services but has disallowed the credit only on the ground that these are not connected with the business activity or not necessary for providing output service. In this regard, it is noted that once for the previous period such nexus has been accepted by the department than there is no basis for denial of such nexus for the subsequent period - also, it is a settled position of law that there cannot be two different yardsticks i.e., one for allowing refund and the other for deciding the eligibility of CENVAT credit. - AT Highlights Central Excise Wed, 28 Jul 2021 16:34:49 +0530 https://www.taxtmi.com/highlights?id=58947