Cenvat Credit cannot be rejected if such order is beyond the Scope of SCN

Axis My India Ltd. Vs Commissioner of CGST & Service Tax (CESTAT Mumbai) Introduction: The case of Axis My India Ltd. against the Commissioner of CGST & Service Tax in CESTAT Mumbai revolved around a rejection of Cenvat credit by the Commissioner. The Commissioner’s decision was based on a presumption of ineligibility, and the burden of proof was a key issue in this case. Background and Audit Findings: During an audit, it was observed that Axis My India Ltd. had availed ineligible Cenvat credit on rent services for their New Delhi Office. The audit raised concerns about the New D...