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

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