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    <title>2025 (12) TMI 452 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal and set aside the impugned order, holding that denial of CENVAT credit on input services for alleged lack of nexus with the output service was unsustainable. Relying on its prior precedent, the Bench held that where the assessee is engaged in manufacture of excisable goods and provision of taxable services, and maintains a common CENVAT account for inputs, capital goods and input services, utilization of credit from this common pool for payment of excise duty and service tax is permissible. Consequently, CENVAT credit was held admissible.</description>
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    <pubDate>Fri, 28 Nov 2025 00:00:00 +0530</pubDate>
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      <title>2025 (12) TMI 452 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=782912</link>
      <description>The Tribunal allowed the appeal and set aside the impugned order, holding that denial of CENVAT credit on input services for alleged lack of nexus with the output service was unsustainable. Relying on its prior precedent, the Bench held that where the assessee is engaged in manufacture of excisable goods and provision of taxable services, and maintains a common CENVAT account for inputs, capital goods and input services, utilization of credit from this common pool for payment of excise duty and service tax is permissible. Consequently, CENVAT credit was held admissible.</description>
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      <pubDate>Fri, 28 Nov 2025 00:00:00 +0530</pubDate>
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