Cenvat Credit Rejection Requires Consideration of Evidences, Not Assumptions

Astoria Agro & Allied Inds Pvt Ltd Vs Commissioner of CGST (CESTAT Mumbai)

Introduction: The case of Astoria Agro & Allied Inds Pvt Ltd Vs Commissioner of CGST offers a profound perspective on the matter of Cenvat Credit claims, as examined by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Mumbai. The ruling emphasizes the need for a detailed assessment of supporting evidence when rejecting a Cenvat Credit claim.

Analysis: Astori

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