No need for one to one co-relation of CENVAT credit availed on input services towards payment of output services

We are sharing with you an important  judgment  of  Hon’ble  CESTAT-Mumbai in the case of  Jyoti Structures Ltd. Versus  Commissioner of Central Excise, Nasik [2012 (10) TMI 335- CESTAT, Mumbai] on the following issue:- Issue: Whether there is need for one to one co-relation of CENVAT credit availed on input services towards payment of output services? Facts: The appellants are manufacturer of transmission towers and also providing services of erection, commissioning & installation, management, maintenance or repair, testing, inspection of these towers etc. for their activity of ma...