https://www.taxtmi.com/caselaws?id=760740 CESTAT Mumbai dismissed the appeal regarding CENVAT credit claims for construction, consultancy, repair, and maintenance services. The appellant failed to establish proper nexus between credited services and manufacturing activity. The tribunal found that credits were availed for a proposed plant still in planning stage rather than an operational facility. The appellant's delayed response to show-cause notice and cryptic replies regarding plant locations undermined their case. Since the new plant was not functional when credits were claimed in 2012, and forward integration with existing plant across three villages was unproven, the credit availment violated CENVAT Credit Rules, 2004. Principal Commissioner's order confirmed. en-us Fri, 25 Oct 2024 00:00:00 +0530 Sat, 26 Oct 2024 08:15:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760740 CESTAT Mumbai dismissed the appeal regarding CENVAT credit claims for construction, consultancy, repair, and maintenance services. The appellant failed to establish proper nexus between credited services and manufacturing activity. The tribunal found that credits were availed for a proposed plant still in planning stage rather than an operational facility. The appellant's delayed response to show-cause notice and cryptic replies regarding plant locations undermined their case. Since the new plant was not functional when credits were claimed in 2012, and forward integration with existing plant across three villages was unproven, the credit availment violated CENVAT Credit Rules, 2004. Principal Commissioner's order confirmed. Case-Laws Central Excise Fri, 25 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760740