https://www.taxtmi.com/caselaws?id=465500 The dominant issue was admissibility of CENVAT credit on specified input services under Rule 2(l) and the burden of proof under Rule 9(6) of the CCR. The Tribunal held the SCN was not vitiated for breach of natural justice because the assessee, despite being called upon during return scrutiny, failed to produce invoices/documents to establish nexus, and the SCN adequately invoked Rule 2(l) and the assessee's evidentiary burden; the objection that the adjudication travelled beyond the SCN was rejected. On merits, credit on management/repair, business auxiliary, cargo handling, cleaning, manpower supply, and courier services was allowed as having direct/indirect nexus with manufacture/clearance, with denial found unsupported by evidence; penalty was set aside and interest was made contingent on utilization of reversed ineligible credit. en-us Wed, 08 Jan 2025 00:00:00 +0530 Mon, 29 Dec 2025 13:22:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465500 The dominant issue was admissibility of CENVAT credit on specified input services under Rule 2(l) and the burden of proof under Rule 9(6) of the CCR. The Tribunal held the SCN was not vitiated for breach of natural justice because the assessee, despite being called upon during return scrutiny, failed to produce invoices/documents to establish nexus, and the SCN adequately invoked Rule 2(l) and the assessee's evidentiary burden; the objection that the adjudication travelled beyond the SCN was rejected. On merits, credit on management/repair, business auxiliary, cargo handling, cleaning, manpower supply, and courier services was allowed as having direct/indirect nexus with manufacture/clearance, with denial found unsupported by evidence; penalty was set aside and interest was made contingent on utilization of reversed ineligible credit. Case-Laws Central Excise Wed, 08 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465500