CENVAT credit denied without considering ISD invoices: CESTAT directs re-adjudication

Zcl Chemicals Limited Vs C.C.E-Bharuch (CESTAT Ahmedabad) Introduction: In a recent decision by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Ahmedabad, ZCL Chemicals Limited secured a favorable outcome in a dispute concerning the denial of CENVAT credit. The case, titled ZCL Chemicals Limited vs. C.C.E-Bharuch, revolved around two main contentions: the discrepancy in the address on input service invoices and the alleged lack of nexus between the input services and the manufacturing of the final product. Background: Address Discrepancy on Invoices: The appellant, ZCL Chemic...