CENVAT Credit Allowed as Assessee Proved Nexus Between Input & Output Services

Alstom T&D India Ltd Vs Commissioner of GST & Central Excise (CESTAT Chennai) The appeal challenged an Order-in-Original dated 20.06.2016 passed by the Commissioner, LTU, Chennai, to the extent that it disallowed CENVAT credit for the period 2010-11 to 2012-13. The appellant, registered as an Input Service Distributor (ISD), had availed and distributed credit of service tax paid on various input services used in connection with its manufacturing and business activities. Out of a total demand of Rs. 69,77,323, the Commissioner allowed credit of Rs. 19,83,852 but disallowed credit amount...